التوافق بين القواعد المحاسبية العراقية و المعايير الدولية (IASs IFRSs)‎ و دورها في تطوير مهنة المحاسبة في العراق

الملخص EN

Stemming from the differences between the followed accounting standards in the countries of the world, and given the importance of compatibility between these standards to facilitate, several attempts have been made and efforts were undertaken which resulted in the composition of several bodies and international and regional organizations to undertake the task of harmonization and reducing the differences between the accounting systems and accounting applications.

In the late eighties of the last century was established the board to develop and issue accounting standards in Iraq, as this council has issued since then until the beginning of the current century (14) accounting standards.

The study's problem is the existence variations between the Iraqi Accounting Standards and International Accounting Standards.

Hence the study aims to measurement the degree of harmonization between the accounting standards of Iraq and International Accounting Standards.

To achieve the objectives of the study, the two groups of standards were classified according to their relationship to the subject of the standard to functions of accounting.

The study found that there is considerable variation between the Iraqi accounting standards and the International Accounting Standards, and the proportion of the degree of harmonization between the two groups in terms of numbers and topics was 35%, and that there is a discrepancy between them which have been classified as the functions of measurement and disclosure accounting, where the percentage of harmonization between them in numbers and topics were there 44% & 29% respectively.

Finally, the study reached a number of recommendations, including: the need to restructure the Iraqi Accounting and Auditing Standards Board, and the need to issue Iraqi accounting standards fit with the current situation in Iraq and are compatible with international accounting standards so that beneficiaries of financial information to use properly in the rationalization of economic decisions.