Abstract

The Emergence and Development of International Financial Reporting Standards (IFRS) in Iraq: An Analytical Study

Prof. Dr. Yosra Mnif, Hala Ayed

Volume: 12 Issue: 2 2022

Abstract:

The objective of this research is to provide the investors and accounting policy makers with useful information in a fair and transparent manner in the process of supervision and control by investors and stakeholders, and improve the quality of accounting information by adopting the International Financial Reporting Standards (IFRS) in Iraq. To achieve the goal of this research, we will explain the importance of relying on these international standards by highlighting the desired benefits in the event of their adoption for the preparation of financial reports. We will also try to highlight the most important characteristics of the Iraqi accounting system and its conformity with the requirements of the international accounting system.

DOI: http://doi.org/10.37648/ijrssh.v12i02.036

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