إمكانية تطبيق معيار الإبلاغ المالي الدولي (16) لعقود الايجار وأثره على القوائم المالية: دراسة تطبيقية

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

09d0b057-f946-4d38-b1fa-8b309131d001

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

2324365_1.pdf

بيانات النشر

ترجمة العنوان

The possibility of applying the International Financial Reporting Standard (16) to lease contracts and its impact on the financial statements: An Empirical Study

ألقاب المؤلفين

[{"name_ar":"أحمد رضا محمد الحلو","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"ناظم شعلان جبار التميمي","title_ar":"اشراف","title_en":"Supervision"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

إمكانية تطبيق معيار الإبلاغ المالي الدولي (16) لعقود الايجار وأثره على القوائم المالية: دراسة تطبيقية

المحتوى والصفحات

عدد الصفحات

169

ترجمة الملخص

Lease contracts are one of the important financing means that companies use as an alternative to borrowing in order to obtain assets for use in their production process, and given the importance that the subject of lease contracts has acquired and as a result of the economic units’ reliance on it as an alternative to meet the needs of assets, and the leasing activity has received great attention from organizations Accounting interested in issuing international accounting standards worldwide, such as the International Accounting Standards Board (IASB) and the Board of International Financial Reporting Standard (IFRS 16) related to lease contracts, in order to find a solution to the classifications of types of lease contracts, and the research aims to identify the accounting for lease contracts In accordance with international accounting standards, and in particular, by specifically identifying the International Financial Reporting Standard (IFRS 16) lease contracts, the research problem represented is there a possibility to apply the International Financial Reporting Standard (IFRS16) lease contracts in Iraqi joint stock companies, a research sample and a statement of its impact on the financial statements, and a sample was formed The search is the Iraqi joint stock companies, which are the Iraqi company for the transportation of petroleum products and goods and Asiacell Telecom Company, the percentage change and the arithmetic mean were used as the financial and statistical proportions.The researcher reached a number of conclusions, the most important of which are:1.The possibility of applying the International Financial Reporting Standard (IFRS 16) related to lease contracts in the Iraqi environment, according to the data of economic units, a study sample.2.The importance of lease contracts and the need to standardize accounting practices related to lease contracts emerged, and this is due to the project of convergence between (FASB and IASB) with regard to accounting for lease contracts and the efforts of the two councils to set new accounting standards for accounting for lease contracts.The researcher reached a number of recommendations, the most important of which are:1.Encouraging researchers to research the totality of international accounting standards and international financial reporting standards that are not applied in Iraq in general, and international financial reporting standard IFRS (16) in particular.2. Adopting the proposed model for accounting for lease contracts, as it closely converges with the requirements of the International Financial Reporting Standard (IFRS 16)

كلمات الباحثين

معيار الإبلاغ المالي- عقود الإيجار- القوائم المالية

إشراف وإعداد

الإشراف

ناظم شعلان جبار التميمي

الإعداد

أحمد رضا محمد الحلو

الاقتباسات الببليوغرافية