أوجه القصور في المعايير المحاسبية و تأثيرها في خلق الأزمات و الانهيارات المالية : دراسة استطلاعية لآراء عينة من الأكاديميين و المراقبي الحسابات مختصين في المحاسبة في إقليم كوردستان

الملخص EN

Traders parties depends on the stock market in making their investment decisions over the safety of accounting information provided by the financial statements of companies.

Administration based in the preparation of financial statements on accounting standards.

when Companies facing difficulties the accountants in the framework of the objectives and directives of the administration and that are consistent or inconsistent with the interests of the rest of the foreign parties Using their knowledge of accounting standards and take advantage of loopholes or flexibility or misuse those standards are manipulating the figures recorded in the accounts of companies in order to achieve specific objectives of the administration, this may result in long-term harming the company and the parties dealers with causing difficulty to continue the company and its could lead to collapse and financial crises .

Objective of the study to show deficiencies in the accounting standards and their impact on the creation of financial crises and collapses by taking advantage of gaps and deficiencies in the existing accounting standard.

The researcher to a set of conclusions that is the most important shortcomings in standards contributes in some ways to the creation or exacerbation of landslides, financial crises