تطوير الموارد البشرية في ظل المعيار المحاسبي (19)‎ منافع الموظفين : دراسة تحليلية في عينة من شركات الاستثمار العراقية

Abstract EN

The research aims to know the role played by international accounting standards in the development of human resources in Iraqi investment companies through the International Accounting Standard (IAS19) employee benefits, and to achieve this research was applied to a sample of Iraqi investment companies listed in the Iraqi Stock Exchange, For the extended financial period (2013-2017).

Sample data were analyzed using the content analysis method (0&1) to determine the extent to which the International Accounting Standard (IAS) was applied and its role in human resources development.

The most important finding of the research is that there is a strong relationship between the application of the Iraqi investment companies to IAS 19 Employee Benefits and Human Resource Development, in addition to increasing the company's interest in its human resources is directly reflected in the increase in profits and the strengthening of financial performance.

The most important recommendation of the research is the need to interest Iraqi investment companies to apply accounting standards in general and IAS 19 as a result of its impact on the development of human resources in the company.