المحاسبة عن الموجودات غير الملموسة بين النظام المحاسبي الموحد و المعيار المحاسبي الدولي 38 : دراسة تطبيقية

Abstract EN

The study aims to find out the difference between the accounting for intangible assets in the unified accounting system according to the local accounting rule No.

(2) and the international accounting standard (38) to achieve the study objectives, the applied comparative approach was used to show the accounting impact for intangible assets between the unified accounting system and International Accounting Standard (38).

To achieve this purpose, a comparative applied study was conducted on the financial statements of the following economic units (Diyala General Company for Electrical Industries, Asia cell Communications, Al-Nepal Arab Money Transfer, Ashur International Bank) The study reached to several conclusions, the most important of which is that the accounting information in measuring intangible assets depending on the use of the unified accounting system has different results than the use of International Accounting Standard (38) intangible assets.

Also, despite the banking sector's use of international accounting standards, and in particular International Accounting Standard (IAS) (38) in most Iraqi banks, the special accounting treatments in disclosing intangible assets in most Iraqi banks were not in accordance with International Accounting Standard (38) and were in accordance with the system Previously applied standardized accounting.

Depending on the results of the study, many recommendations were presented, the most important of which is the need to develop the unified accounting system in line with the changes taking place at the international level in the measurement and disclosure of intangible assets or the adoption of the International Accounting Standard (38) in order to achieve economic development, improve investor decisions, and give a clear picture of the honesty and reliability of the published financial statements.