إمكانية تطوير النظام المحاسبي الموحد المطبق في المصارف العراقية في ضوء معايير المحاسبة الدولية

الملخص EN

Banks are considered as the main pole for national economy and without them no nation can progress, because they support planning for the future generation and link the economic needing of a country with development planning with banking play main role in it.

Since, the shortage seen in the uniform accounting system in Iraqi banking in measurement and disclosure accounting.

The need of appeal is from an accounting which raise with the international accounting standards.

The research however aims to raise the progress of a uniform accounting system of Iraqi banking, through the international accounting standards that help the system to the progress more and supply more suitable relevant information on accounting for its users.

The research is on of the premier studies of accounting which interest to development the uniform accounting system in Iraqi banking, through the international accounting standards.