دور المعايير المحاسبية الدولية في تحقيق تماثل المعلومات المحاسبية : دراسة مقارنة بين شركات الاستثمار العراقية و الشركات الأخرى المدرجة في سوق العراق للأوراق المالية

Abstract EN

The purpose of the research is to know the role of International Accounting Standards (IFRS) in the process of achieving similarity of the accounting information provided to users for decision making by analyzing the annual and interim reports and lists using the content analysis model for a sample of Iraqi investment companies listed in the Iraq market (Al-Amin Investment, Al-Batak Investment, Bin Nahrain Investments, Al-Weaam Investments, Al-Zawra Investment) for fiscal years (2013-2017) and in comparison with the application of accounting standards in other sectors.

The main findings of the study are that there is a discrepancy in the application of international accounting standards between Iraqi companies.

The banking sector has ranked first in the process of applying standards.

Accounting standards also play an active role in the process of achieving similar accounting information.

The most important recommendation recommended by the research is the need for Iraqi investment companies to apply the International Accounting Standards in a manner that achieves the consistency of accounting information with the banking sector, which in turn helps reduce the disparity of information and help users to make critical decisions