انعكاسات تبني معيار المحاسبة الدولي (IAS16) على النظام المحاسبي الموحد : دراسة تطبيقية على معاونية السمنت الشمالية
Other Title(s)
The repercussions of adopting the international accounting standard (ias16) of the unified accounting system: an applied study on the northern cement state company
Joint Authors
الصفار، نور عبد السلام خليل
جميل، سنان زهير محمد
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 17, Issue 56، ج. 1 (31 Dec. 2021), pp.61-76, 16 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2021-12-31
Country of Publication
Iraq
No. of Pages
16
Main Subjects
Financial and Accounting Sciences
Topics
- Researchers
- International economic integration
- National accounting
- Financial statements
- International finance
- International standards
- Current assets
- International accounting standard
- International accounting
Abstract EN
Non-current assets constitute a large part of the fixed capital in the productive economic units, and these assets occupy the largest part of their statement of financial position, so the economic units applied to the International Financial Reporting Standards (IFRSs, IASs), re-evaluate their non-current assets as a whole to obtain clear and real values for its financial statements, The research aimed to demonstrate the importance of IAS16 standard and the importance of its application The research also aimed mainly to show the impact of the application of this standard on the Unified Accounting System.
The importance of the research on the theoretical side is the call for the amendment of the Unified Accounting System in line with the standards of (IFRSs, IASs), in addition, the research practical part, represented in preparing a revaluation table for the non-current assets of the Northern Cement Company in accordance with IAS16 standard and showing the impact of the application of this standard on the Uniform Accounting System.
The importance of the research on the theoretical side is the call for the amendment of the Uniform Accounting System in line with the standards of (IFRSs, IASs), in addition, the research practical part, represented in preparing a revaluation table for the non-current assets of the Northern Cement Company in accordance with IAS16 standard and showing the impact of the revaluation process on the final accounts Which is prepared according to the unified accounting system in addition to preparing the financial statements that the unified accounting system does not prepare.
The researchers found that the calculation of re-evaluation differences does not exist within the accounting system guide, and this can be addressed by creating new accounts based on the flexibility that the system left within its accounting guide and the creation of other financial statements The system was He does not prepare it.
American Psychological Association (APA)
جميل، سنان زهير محمد والصفار، نور عبد السلام خليل. 2021. انعكاسات تبني معيار المحاسبة الدولي (IAS16) على النظام المحاسبي الموحد : دراسة تطبيقية على معاونية السمنت الشمالية. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 17، ع. 56، ج. 1، ص ص. 61-76.
https://search.emarefa.net/detail/BIM-1367846
Modern Language Association (MLA)
جميل، سنان زهير محمد والصفار، نور عبد السلام خليل. انعكاسات تبني معيار المحاسبة الدولي (IAS16) على النظام المحاسبي الموحد : دراسة تطبيقية على معاونية السمنت الشمالية. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 17، ع. 56، ج. 1 (2021)، ص ص. 61-76.
https://search.emarefa.net/detail/BIM-1367846
American Medical Association (AMA)
جميل، سنان زهير محمد والصفار، نور عبد السلام خليل. انعكاسات تبني معيار المحاسبة الدولي (IAS16) على النظام المحاسبي الموحد : دراسة تطبيقية على معاونية السمنت الشمالية. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2021. مج. 17، ع. 56، ج. 1، ص ص. 61-76.
https://search.emarefa.net/detail/BIM-1367846
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1367846