تطبيقات المعايير المحاسبية الدولية و المحاسبة العدلية و أثرهما على الإفصاح المحاسبي الإبداعي (الإبداع المحاسبي)‎

الملخص EN

The main idea in the research is to show the application of international standards in the accounting practices of the transformation of the accounting profession at the international level, which raises or stimulates some departments that are vulnerable to local competition or external competition as a result of globalization and progress in the field of information technology, One of which pushed most weak performance management to manipulate the lists to show the company a strong position and a stable situation for gains and investors, which led to the result of judicial disputes as a result of the impact on auditors or pressure by the administration led to the Which resulted in a financial crisis amounting to the bankruptcy of some companies or banks in Iraq so it was important to strengthen the accounting profession with the legal expert, which is the future product of the graduates of the accounting department through the introduction of legal materials that support the profession of accounting and familiarity with international standards and understand clearly And the importance of their applications.