تقييم دور الاعتمادات المستندية كأداة للدفع المالي في الوحدات الاقتصادية-بالتطبيق على عينة من الوزارات الاتحادية

Abstract EN

The research aims at verifying the extent to which the economic units in Iraq benefitfrom documentary credits when used in financing import operations, and the positiveeffects that may result such as maintaining the public money and the safety ofdisposition and avoid financial waste, as well as increasing the level of confidence withsuppliers, and ensure the additional scrutiny and examination of documents relating toimported goods.