اقتراح قاعدة محاسبية على الموجودات الثابتة تتلاءم مع البيئة العراقية في ظل المعايير المحاسبية الدولية

الملخص EN

Accounting is one of the social branches of science which influences and is influenced by economical changes and can be considered as one of the cervical sectors open to the outside world; therefore it should continuously adapt to be compatible to the changing economical requirements and to meet its needs.

Thus several international and regional organizations have been established to start preparing accounting standards.

Applying international accounting globalization has turned to be possible.

Various countries including the developing ones have begun to apply international accounting standards (IASs) issued by the International Accounting Standards Committee, either as local standards or as a basis when preparing their own standards.

Due to the scientific progress and opening to the outside world lately and the emerge of numerous accounting problems in reality and due to the vital importance and influence of the fixed assets economical units, there should be an Iraqi accounting basis matching with international standards in question, appropriate to the local environment to undertake all the issues in terms of fixed assets in the aspect of measure, registry, declaring, how to calculate depreciation and so on.

Finally, in order to standardize accounting treatments and methods of measurement, researcher finds the need to develop Iraqi accounting base specializes in fixed assets and depreciations be in line with International Accounting Standard (16) property, plant and equipment also generally accepted accounting principles and suitable for application in the Iraqi environment.