المعايير المحاسبية في ظل المدخل الوضعي ودورها في الابلاغ عن نتائج الازمات المالية في القطاع المصرفي العراقي == Accounting Standards In Light of Positive Approach And Its Role In Reporting The Results of The Financial Crises In The Iraqi Banking Sector
Author name:
وسن يحيى احمد الساكني
Supervisor name:
سعد سلمان عواد المعيني
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T4168 - p.pdf
Abstract:
The researchers interested in studying the situation of accounting theory assumptions about (compensation administration, the premise of religion and political costs) and its relation to the positions and behavior of the administration towards the selection of specific accounting policy without the other on the grounds that these policies provided by accounting standards as substitutes for measurement and disclosure. But most of those studies and research have taken place in the stable economic conditions or implicitly assumed it as well. But this research is trying to test the ability of accounting standards on the production of lists (accounting numbers) have the ability to interpret the economic conditions of economic units under the conditions of the financial crisis and the behavior towards those standards departments under the same circumstances. Thus, the problem of the research revolves around the appropriateness of the current financial reporting (measurement and disclosure) in the Iraqi banking sector in the presentation and interpretation of the real results of economic conditions of the units in the shadow of the financial crisis, and included the importance of the study to understand the relationship between the stomach accounting standards in accordance with the statutory entrance and behavior of departments in reporting activity results and financial position in light of the financial crisis and considering that this behavior and their reactions and the impact on the basis of financial reporting in the development of standardsin the local environment, also aims to study the criteria ability (local rules and international accounting) in interpreting the results of economic units and predict their situation under conditions financial crises. The researchfound a set of conclusions and perhaps the most important : 1. The theoretical situation close to reality compared to the theory of the standard, the former concerned the interpretation to know the reasons for the preference management of this practice without the other, and by the assumptions that explain the administrative behavior and predict the results of the accounting practice on the financial position of economic unity second Contrary to that put forward plans for what ought to be practice.2. Despite the emergence of the entrances for various construction accounting theories, but that all the entrances are focused on the first two approaches and modes based on the empirical basis using a realistic analysis of accounting practice, and the second standard is based on the trends and keep accounting theory to reach the ideal goals and believes the need for taking into account the fact when building a practical standard theory in order to be viable.3. that the financial reporting of the results do not reflect the real results of the unit in the shadow of the financial crisis, and for several reasons, including the administration's desire to retain administrative positions or to avoid losing their customers from existing and potential investors, especially in light of the low value of the assets and the recognition of the changes associated with crises He also recommended that the search : 1. The need for accounting and regulatory standards of the Iraqi Council in response to update issued by the accounting standards, particularly with regard to the acute financial crisis times.2. trend towards the application of international accounting standards in order to unify the financial statements with the countries of the world for the purpose of comparison and the expansion of foreign investment in the local environment.3. the necessity of activating the role of regulatory bodies for the application of professional and ethical standards and the application of corporate governance to curb the exploitation of accounting practices in conditions of crisis.
