القياس و الإفصاح المحاسبي عن المشتقات المالية و أثره في إعداد القوائم المالية

Abstract EN

The aim of the research is to explain the elements of the accounting measurement, the development of the factors that could affect the accounting disclosure, the benefits and the financial characteristics of derivatives, and the method of presenting them in the financial statements.

in order to meet the objective of the research and to verify the validity of its hypothesis, the researcher relied on a questionnaire to know the opinions of the research sample on the relationship between the measurement and accounting disclosure of financial derivatives with the preparation of the financial statements.

the sample of the research was created by selecting accountants who work in shareholding companies and have the will to deal with financial derivatives and to present them in the financial statements.

among other analytical and theoretical results, the research concluded that the local environment in.

Iraq has its own internal and external constraints that could limit dealing with financial derivatives.

the lack of advanced financial markets dealing with derivatives, and the absence of the legislation required to govern the dealing with these derivatives are such examples for the external factors.

for the internal factors, the lack of specialized and trained human resources to handle the dealing with the financial derivative is an example.