مدى تطبيق القاعدة المحاسبية المحلية رقم (6)‎ في النظام المحاسبي الموحد : دراسة تطبيقية في الشركة العامة للصناعات البتروكيمياوية

Abstract EN

The objective of to the research is to determine the extent to which the government institutions (General Company for Petrochemical Industries Basrah Governorate)have complied with the disclosure requirement in accordance with accounting Rule No (6) regarding Financial Statements and accounting policies at the end of each Financial year.

Impact of compliance with local in the commitment and compliance with accounting rules and standards, the hypotheses were tested by analyzing the actual data.

The results of the research show commitment of the governmental institutions to prepare their Financial Statements and the percentage of the commitment in full part is (%60) .

The recommendation recommended by the researchers are the necessity of implementing and complying with financial statements in the full, including the statement of cash flows and the explanatory notes .

In the preparation of the financial statements where these disclosure contribute to the increase and completeness of the content of information included in the financial statements and thus help the users of these lists to make decisions and reduce financial and administrative corruption and rationalization in spending.