التقويم المحاسبي للاستثمارات و مدى الملائمة مع المعايير المحاسبية في دول مجلس التعاون الخليجي : دراسة مقارنة بين القاعدة المحاسبية رقم (14)‎ المعتمدة في العراق و المعيار المحاسبي رقم (5)‎ المعتمد في دول مجلس التعاون الخليجي

الملخص EN

The research aims to identify the accounting policies adopted in Iraq to measure and evaluate investments and compare it with the accounting policies adopted in some countries in the Cooperation Council for the Arab Gulf States, to determine the extent of agreement or disagreement between the different accounting treatments for investment item because of its important implications on the financial statements of companies and the quality of accounting information them.

To achieve the goal of research was a comparative study between the adoption of accounting rule No.

(14) of the Council of the accounting standards and oversight of Iraq and international accounting standard (5) issued by an accounting and audit of the States of the Cooperation Council for the Arab States of the Gulf.

The results of the study showed the existence of substantial differences between the accounting policies applied in Iraq and in the investment required by the accounting standards in the countries of the Cooperation Council for the Arab States of the Gulf.

In conclusion, gives the search among the most important recommendations of the need to issue special accounting rules in real estate investments separately from investments in securities and not to combine them in the accounting rule, with the same laws and the need to provide a stimulating legislation for investment in Iraq while providing flexibility in funding sources.