أثر تطبيق المعيار الدولي 2410 في إضفاء الثقة بالتقارير المالية المرحلية
Joint Authors
علوان، لمى علي
الغربان، فاطمة صالح مهدي
Source
مجلة كلية بغداد للعلوم الاقتصادية الجامعة
Issue
Vol. 2020, Issue 62 (30 Sep. 2020), pp.121-146, 26 p.
Publisher
Baghdad College of Economic Sciences University
Publication Date
2020-09-30
Country of Publication
Iraq
No. of Pages
26
Main Subjects
Topics
Abstract EN
Seasonal fluctuations at financial position, the result of companies activity and sudden fluctuations in capital markets have made the annual financial statements lose much more useful for the appropriate ones (predictive capacity, timing and feedback).
Therefore, there is a need to prepare financial reports for periods of less than one financial year (interim financial reporting) in order to provide instant accounting information timely and continuously throughout the year to investors and stakeholders, especially those dealing with stock markets, to reduce uncertainties when forecasting expected profits and return on equity As well as to rely on those reports in making investment and credit decisions, provided that the review of these reports from an independent auditor.
Therefore, the researcher's interest in this subject is to highlight the interim financial reports in terms of their concept, significance and adopted inputs in the preparation process, highlight the international standard No.
2410 concerning the process of their review and achieve the impact of the review of the interim financial statement in accordance with International Standard No.
2410.
The research leads to a number of conclusions, the most important: The interim financial statements are not reviewed before they are submitted to the Authority and the market.
There is no local audit evidence to guide the auditors when they are assigned the tasks of review interim financial reports In light of the foregoing, the study recommended that the disclosure instructions issued by the Securities Commission be amended and that companies should be required to review their interim financial reports before submitting them to the Authority and the market the responsible parties shall guide to Adopt the international standard (2410) for the task of reviewing the interim financial reports
American Psychological Association (APA)
الغربان، فاطمة صالح مهدي وعلوان، لمى علي. 2020. أثر تطبيق المعيار الدولي 2410 في إضفاء الثقة بالتقارير المالية المرحلية. مجلة كلية بغداد للعلوم الاقتصادية الجامعة،مج. 2020، ع. 62، ص ص. 121-146.
https://search.emarefa.net/detail/BIM-1261532
Modern Language Association (MLA)
الغربان، فاطمة صالح مهدي وعلوان، لمى علي. أثر تطبيق المعيار الدولي 2410 في إضفاء الثقة بالتقارير المالية المرحلية. مجلة كلية بغداد للعلوم الاقتصادية الجامعة ع. 62 (2020)، ص ص. 121-146.
https://search.emarefa.net/detail/BIM-1261532
American Medical Association (AMA)
الغربان، فاطمة صالح مهدي وعلوان، لمى علي. أثر تطبيق المعيار الدولي 2410 في إضفاء الثقة بالتقارير المالية المرحلية. مجلة كلية بغداد للعلوم الاقتصادية الجامعة. 2020. مج. 2020، ع. 62، ص ص. 121-146.
https://search.emarefa.net/detail/BIM-1261532
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1261532