تباين المعالجات المحاسبية للتبرعات النقدية في العتبات المقدمة مع النظام المحاسبي الموحد

Abstract EN

The holy shrines in Iraq are institutions aimed at providing public service to pilgrims from inside and outside Iraq, which requires them to provide sources of funds from various sources to cover their needs and carry out their various activities that require dependence on diversifying their sources of funding in addition to relying heavily on receiving donations from Visitors and other donors from inside and outside Iraq.

The research derives its importance from the necessity of finding proper accounting treatments for receipt of cash donations and recording them in the accounting records and showing them appropriately in the financial reports of the holy thresholds and the need to understand their privacy and achieve their goals prescribed by the laws and regulations governing their work.

The problem of research is the insufficient accounting system applied in the thresholds In terms of cash and in kind and vows, including conditional and unconditional, and the researcher assumed the adaptation of accounting treatments contained in the consolidated accounting system for In accordance with the specificity of the status of cash donations received from the Holy Writings.

Through this hypothesis, the researcher reached a number of conclusions, most notably the lack of adherence to the two holy points in the accounting treatments contained in the unified accounting system and reliance on personal judgment in adopting accounting treatments for cash donations.

The most important recommendations are the adoption of the accounting treatments contained in the unified accounting system to suit the specificity of the holy thresholds with the keeping of a record for the purpose of control and control according to the model proposed by the researcher.