اندماج الاعمال وفق متطلبات معيار التقرير المالي IFRS3

محمود السجاعي, محمود; عبد الامير محمد, رنا

doi:10.21608/alat.2016.218292

	اندماج الاعمال وفق متطلبات معيار التقرير المالي IFRS3 "دراسة تطبيقية في العراق"
المجلة المصرية للدراسات التجارية
Article 27, Volume 40, Issue 4, October 2016, Page 1171-1193 PDF (733.86 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.218292
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Authors
محمود محمود السجاعي; رنا عبد الامير محمد
کلية التجارة - جامعة المنصورة
Abstract
This study aims to provide a clear vision about the nature of the financial standard related to business combination through the presentation of the accounting methods of merger and accounting treatments to merged companies, and the extent of its agreement with the standard (IFRS 3) and accounting problems facing the merged companies in the application of this standard compared to other accounting standards related to merger, and providing suggestions to overcome the obstacles that hinder the application of this standard requirements in the Iraqi environment. The study found that the unified accounting system applied in Iraq don't consistent with the international accounting developments, especially (IFRS 3), in addition there is a big gap between the Iraqi accounting rules and international standards and there are problems hindering the application of the standard in Iraq. The study recommends with the necessity to update the Iraqi rules and issuing a new standards meets the measurement and disclosure requirements in the financial reporting and consistent with the international financial reporting for meeting the needs of investors and enables companies to progress and to enter the international capital markets and competition in it, and 2 attracting foreign investment, also recommends with the application of the standard (IFRS 3), which provides more relevant information to users and the credibility of the reports.


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اندماج الاعمال وفق متطلبات معيار التقرير المالي IFRS3 "دراسة تطبيقية في العراق"