تأثير الإبلاغ عن انخفاض قيمة الأصول غير المتداولة في بعض المؤشرات المالية بالتطبيق على شركة المنصور للصناعات الدوائية المساهمة

Abstract EN

This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of noncurrent assets in many of companies listed in Iraqi stock exchange.

So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators.

These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits.

The research aims to shedding light on the concept of non-current assets Impairment and the application of IAS 36 and its impact showing in some financial indicators in the research sample company .The results showed the existence of a relationship between the financial reporting for the impairment of non-current assets and certain financial indicators relevant.

As there are significant impact for reporting impairment losses of non-current assets in the company's research sample in some financial indicators and after the application of IAS 36 "Impairment of non-current assets" and clearly demonstrates it through the effect of rates of change of financial indicators in the financial statements for those Company before and after the Adjustment