تشخيص محددات و مزايا التحول إلى معايير التقارير المالية الدولية (IFRS)‎ من منظور مستخدمي المعلومات : دراسة تحليلية للمصارف الأهلية العاملة في محافظة النجف الأشرف

الملخص EN

This research investigates the relevance of International Financial Reporting Standards for private banks by examining the perceptions of accounting users and preparers.

It explores the information needs of the main users of accounting, the factors that represent barriers to the adoption of IFRSs, and the costs and benefits of the adoption of IFRSs.

In addition, a questionnaire survey was conducted and semistructured interviews were carried out to examine the issues in greater depth in order to answer the research questions.

The environmental r nature of accounting standards is investigated, as well as theories of accountability and decision usefulness in order to interpret the results and explore to what extent and in what manner these frameworks function in the private banks environment.

Knowledge (rather than ‘user-needs’) considerations.

Furthermore, economic factors override social and cultural factors, The results suggest that economical , cultural and social factors represent a barrier to the use of other standards such as IFRSs.

The findings suggest that the adoption of IFRSs would contribute to enhancing the quality of financial reporting.

The results also reveal that financial reporting prepared on the basis of IFRSs provides more of the information required for decision-making.

The results also suggest that there is, to some extent, agreement among participants as to the suitability of IFRSs to private banks, and that their benefits would eventually overcome the difficulties and problems that may arise from their adoption, although it is still be necessary to consider certain specific requirements, such as those related to legal environment.

The main conclusions of our research that economical , cultural and technical factors represent the main barrier to the adoption of IFRSs.

The principal recommendation that the main requirements of adoption IFRSs are the need of renew and preparing our accounting system to be more suitable and acceptance to IFRSs.