انعكاس نتائج التعاقدات في الصناعة الفندقية على طبيعة المعالجات المحاسبية : بحث تطبيقي في شركة فندق بغداد الدولي-مساهمة مختلطة

Abstract EN

The subject of contracts in the hotel industry is one of the important topics due to the precedent of which are often quick and complicated procedures and during their implementation and after their implementation, which requires a statement of the results of those contracts reflected on the nature of accounting treatments, From this standpoint, the research came in line with the new trends regarding the need to adopt international standards in the Iraqi environment or to agree with them, The research problem focused on the diversity, diversity and complexity of the contracting contents in the hotel industry, which greatly affects the nature of accounting treatments that may not have a counterpart in the local rules and international accounting standards.

The research was based on the hypothesis that accounting treatments based on diligence do not lead to the dissolution of the complexity of contractual contents in the hotel industry and the end of existing accounting problems The researchers reached a set of conclusions and recommendations related to the subject of the research and its selected sample, Baghdad International Hotel Company / shareholdings company, Among the most prominent conclusions, the failure of the contracting company, the research sample, to work according to the required specifications and the time specified, which indicates that the referral of work on it by the preparatory committee to ensure speedy completion, was unsuccessful.

The study concluded with many recommendations, including the need for referral of contractors to be well studied and to testify to them through the course of their work, speed and accuracy in carrying out the works according to the required specifications