متطلبات تطبيق معيار الابلاغ المالي رقم 16 عقود ايجار التمويل في الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية
Other Title(s)
Requirements for the application of financial reporting standard no. 16 finance leases in economic units listed on the Iraqi stock exchange
Joint Authors
عبد الرحمن سعيد علي
جاسم كشيش زويد
نور، عبد الناصر إبراهيم حافظ
Source
مجلة جامعة الأنبار للعلوم الاقتصادية و الإدارية
Issue
Vol. 12, Issue 30 (30 Sep. 2020), pp.184-208, 25 p.
Publisher
University of Anbar Department of Economics and Administration-Ramadi
Publication Date
2020-09-30
Country of Publication
Iraq
No. of Pages
25
Main Subjects
Business Administration
Economy and Commerce
Topics
- Researchers
- International economic integration
- Finance
- Financial statements
- Financial markets
- Statistics
- Censorship
- Iraq
- Economic sectors
- Rent
- Leases
- Bourse
Abstract EN
The research aims to identify the requirements of applying the financial reporting standard no.
(16), Accounting for leases contracts, and advantages and disadvantages of this type of financial lease, statement of financial lease contracts and important for the economic sectors.
In order to achieve the objectives of the research and answer the question, the researchers organized a questionnaire directed to the economic units that have a finance lease analyzed by statistical methods, specifically the statistical program (EVIEWS V.9) through which the objectives were achieved and answer the question posed and the research reached several conclusions Of which the economic units of the research sample are committed to applying the provisions of Financial Reporting Standard No.
16 in terms of the scope of classification to financial lease contracts or operating leases.
The results also show that the economic units of the research sample are committed to the application of the item of recognition of profits, which is one of the items of financial reporting standard No.
(16).
The study recommended several economic units to apply the financial reporting standard No.
16 as it applies its articles, which requires it to show this application to the standard in six accounts declared at the end of the financial year in the financial statements of these companies.
The concerned bodies (the Financial Control Bureau and the specialized body of the accounting rules) must apply the standards and rules of accounting, education and compliance with such standards for the benefit of them and the investors in these companies.
American Psychological Association (APA)
جاسم كشيش زويد وعبد الرحمن سعيد علي ونور، عبد الناصر إبراهيم حافظ. 2020. متطلبات تطبيق معيار الابلاغ المالي رقم 16 عقود ايجار التمويل في الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية. مجلة جامعة الأنبار للعلوم الاقتصادية و الإدارية،مج. 12، ع. 30، ص ص. 184-208.
https://search.emarefa.net/detail/BIM-1081017
Modern Language Association (MLA)
جاسم كشيش زويد....[و آخرون]. متطلبات تطبيق معيار الابلاغ المالي رقم 16 عقود ايجار التمويل في الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية. مجلة جامعة الأنبار للعلوم الاقتصادية و الإدارية مج. 12، ع. 30 (2020)، ص ص. 184-208.
https://search.emarefa.net/detail/BIM-1081017
American Medical Association (AMA)
جاسم كشيش زويد وعبد الرحمن سعيد علي ونور، عبد الناصر إبراهيم حافظ. متطلبات تطبيق معيار الابلاغ المالي رقم 16 عقود ايجار التمويل في الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية. مجلة جامعة الأنبار للعلوم الاقتصادية و الإدارية. 2020. مج. 12، ع. 30، ص ص. 184-208.
https://search.emarefa.net/detail/BIM-1081017
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1081017