أثر القياس و الإفصاح المحاسبي في ظل المعيار الدولي رقم (40)‎ الخاص بالاستثمارات العقارية على القوائم المالية : دراسة تطبيقية على الشركات العراقية

الملخص EN

The world is witnessing today several changes as a result of progress in science and technology in general and the accounting profession in particular, which in turn is reflected in all areas so that became incumbent on the Board of local standards to take measures that will change the methods of measurement and disclosure of accounting in order to serve the current requirements of the environment where he became measurements accepted formerly useless in providing accounting information to enable its users to make rational decisions, making the issue of changing the local rules is essential to keep up with the requirements of the age of the appropriate information that serve a large segment of society and that those rules be flexible according to the needs of multiple and diverse users that cannot be reduced to a fixed base.

The process of measuring the assets (real estate investment) of the most dangerous operations being linked to disclose part of a major component of the balance sheet and the components that reflect the financial position of economic unity, this means that interest in measuring those assets as reflected its impact on the financial statements.

The research has come to many conclusions including: The application of IAS 40 relating to real estate investments will provide adequate information serve the needs of all parties.

The research has reached a number of recommendations including: The need to apply IAS 40 relating to real estate investments accounting standard format which allows the provision of appropriate information contribute to the rational decision-making and private investment decisions.