الإفصاح المحاسبي على وفق معيار الإبلاغ المالي الدولي رقم 15 وانعكاسه على جودة المحتوى المعلوماتي

Abstract EN

The international accounting convergence project in may of 2014 between the international financial accounting standards board and the American financial accounting standards board resulted in the issuance of international financial reporting standard no.

(15) entitled "revenue from contracts with customers" which aims to provide useful information to users.

in addition, the new standard abolished the previous standards, namely, international accounting standard no.

(11) entitled "construction contracts" and international accounting standard no.

(18) entitled "revenue" in addition to the explanations attached to these standards.

this research aims to introduce the accounting disclosure procedures for international accounting standard no.

(15) and the extent of its reflection on the quality of information content, as well as the definition of the requirements of the application of the standard in the Iraqi accounting environment.

the study concluded that the standard provides a good guide that serves users and provides broad disclosure requirements with good information content.

the researcher made several recommendations, the most important of which is the necessity of providing the appropriate atmosphere for the application of the standard in the Iraqi environment through training of specialists and the definition of the importance of the standard for professionals and beneficiarie.