Abstract

THE EFFECT OF APPLYING INTERNATIONAL ACCOUNTING STANDARDS ON ACCOUNTING VALUES IN IRAQ (EXPERIENCES OF SOME COUNTRIES): A REVIEW

Khudair Majeed Allawi, Hussein Hoshan Jarullah, Alaa Saleh Abdallah

Volume: 10 Issue: 4 2020

Abstract:

This stady aims to review the effect of applying international accounting standards on accounting values in light of the changes and developments in the economic environment, which called many countries to adopt international accounting standards, which was reflected in the reality of accounting practices as well as on the accounting values of those countries. The research problem is through the questioning that The research raises what are the effects resulting from the application of international accounting standards on the accounting values of the countries that adopt those standards. The researcher assumed that the application of international standards has a clear effect on the accounting values and in varying proportions between countries, especially in the long term for the application of these standards.

DOI: http://doi.org/10.37648/ijrssh.v10i04.017

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