وظيفة الابلاغ المالي للمحاسبة في اطار القوائم المالية المرحلية : دراسة تطبيقية في شركة اسيا سيل للاتصالات المحدودة للسنوات 2003 - 2004 - 2005 المالية
Author name:
اميد محمد ممند ميرودلي
Supervisor name:
ابراهيم محمد علي طاهر الجزراوي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3436 - p.pdf
Abstract:
The Accounting playing a vital role in economic progressing and development by dinto of submitting information to guide in taking an economic decisions the financial report is regarded an accounting outputs whichever the major purpose which has been created for this topic and also regarded the most important of a reporting financial mean is the financial statements through this impact and the effective which has created whether it is positive or negative on economic entity therefore the researcher based and concentrated on financial statements and it's effects on financial reporting , the problem of the research pivoted around the default of financial of financial reporting function in Iraq which offer unsuitable information for the users of this information or the default of the financial reporting through performing this function which represented in providing and supplying data and information which guided by the decision makers when they make their economic decision and reducing the uncertainty issues also providing information which are timelessness with the data and information requirements which are available through annual financial statements The research aims to discover emerge the effect of interim financial statements on financial reporting and evaluate the role of interim financial statements in response and loyalty of the user's requirements. For achieving that aims the researcher divided the research in six chapters, the First chapter deal with the privies researches and research's methodology of research ,the second chapter deal with the conception and description of accounting and the importance of accounting data and information and accounting information systems, the third chapter deal with annual financial statements and interim financial statements and the importance of quality characters of information in interim financial statements , the forth chapter deal with the financial reporting it's aims descriptions and concepts and the financial reporting directions when as the Fifth chapter deal with the explanation and analysis of factory analysis results for questioners which the questionnaire number ( 1 ) was divided on external user of Asia cell Ltd.Co for telecommunications which include ( Banks , the factorial and commercial chamber , institutions and universities , income taxation offices and external office Auditors )in Iraqi Kurdistan region when as the questionnaire number ( 2 ) divided inside Asiacell Ltd.Co for telecommunications when the Six chapter contains the recommendations and results which the researcher found out them. The most important results which came out are as follow : 1 - The financial reporting is the important part of accounting beside the measurement and the study and research of it means the research in accounting. 2 - The most important aims of financial reporting is the providing of suitable information which are necessary for user's information and decision makers which reduce the risky and uncertainty at making decision. 3 - Tending the economy from goods economy to information economy there are huge importance for relevance of information. 4 - There are two kinds of financial reporting the first one is directing to management servant and it is called internal financial reporting when the second one is directing to external user it is called external financial reporting. 5 - The accounting disclosure is the formal part of financial reporting. 6 - The financial reporting is do through many tools : financial reports, conferences, studies and researches, news, the magazines which are prepared by economic and commercial institute. 7 - The financial reports are the most important tools which are used by financial Reporting. 8 - The effective of financial reporting will increase ,through indicting the requirements and aims of user of financial reports, therefore the economic entity could survive and progress when it has been accepted the societies satisfaction and consent in which it works in , which could be achieved by the effective and relevant financial reporting which reflects in a balance way in which the society need this information especially improving the financial reporting which directed to the categories which increase the value of economic entity. 9 - The data and information which provided by the financial reporting through annual financial statements makes decision maker delaying in rectifying and recapping their future model decisions. 10 - The annual financial statements will not give a clear image of changing behaviors in financial situation and also performing of economic entity in details and explicitly. 11 - Increasing the annual financial participation in making predictions which are closer to the fact. 12 - The interim financial statements are increasing the predications capability with in the economic independent 13 - The interim financial statements give more explicitly image of economic entity's fact which helps to indicate the changing points which happen in economic entity. 14 - The interim financial statements participate in effecting the financial reporting function by its role in providing the information the relevant time which are useful for the financial data and information users. 15 - The changes of decision models maybe happen by the data and information user also adjusting, rectifying and reviewing their future decision at the same year. 16 - The importance of information technology in saving the required effort and the time to preparing financial statements in other word increasing the effect of the interim financial statements which has the accuracy and speed capability in restoring, Processing, storing and outputting the requirement information in demand and needs. 17 - The technology information it reflects directly in increasing the sufficiency and activity of accounting information systems not changing in conceptions and aims of accounting. The most important recommendation which the dissertation are as follow : 1. The researcher is recommend the concerned parties that looks after the accounting vast care to financial reporting and taken care of the financial reports means taken care par of accounting after the measurement. 2 - The researcher recommend pay more attention to the user of data and accounting information requirements for the purpose of gaining information which beneficially to reduce the uncertainty and risky in taking decisions. 3 - The researcher recommend concerned parties pay care and guide Iraqi economy from goods economy to information economy (Accounting services) because of information importance it means the strategic service goods. 4 - The researcher recommend the concerned parties to the financial reporting concern to external financial reporting as well as the concern to the internal financial reporting in a balance way which gain benefits to the company. 5 - The researcher recommend the management staff of company do not making enough by formal party of financial reporting and try to extend of financial reporting in which consist of informal party of financial reporting. 6 - The researcher recommend the concerning parties to the financial reporting pay attention to publishing financial reports in different advertisement and publishing tools aims to encourage the accounting educational. 7 - The researcher recommends pay concern to the interim financial repots in both its quality and quantity in means it is the importance detail reports. 8 - The researcher recommend increasing the concerning to study the data and information user especially the categories who increase economic value to the company for the purpose of gaining the financial data and information which they need in the balance way which accrue the aimed benefits. 9 - The researcher recommend to the purpose of increasing the capability of reviewing the decision and easily making decision in the future, preparing the interim financial reports which are gaining the guidance to decision makers. 10 - The researcher recommend to know the financial position changing behavior and details..explicitly presentation of company's performing not only depending on annual financial statements at the company's financial reporting. 11 - The researcher recommend do not totally depend on the predictions which based on the annual financial statements because of it's far from the actual and it's long of time should be past and the essential probability changes in the issues which the company has being work in. 12 - The researcher recommend preparing the interim financial statements for it is role in increasing the prediction capability which is service the user of the financial data and information also representing how it is being the actual therefore it's short time which they deal with and increase number of preparing them at the same year. 13 - The researcher recommend to preparing the financial statements which are reflecting the company's situation and indicating the important changing points which happen inside the economic entity. 14 - The researcher recommend the management of company prepare the interim financial statements which has the capability in making the financial reporting function activity which is representing and making the relevance information available when they make their decision. 15 - The researcher recommend concerning to the interim financial statements concern of speedy changes of the decision models likely it be take by the user of data and information. 16 - The researcher recommend benefiting from the information technology because of its ability in restoring information, speed and accuracy in the demand and needs, which is saving the time and efforts to the company when preparing the interim financial statements. 17 - The researcher recommend using the information technology for accounting purpose wherefore of its role in increasing o sufficiency and activity of accounting information systems not making the negative change in the accounting conceptions and aims.
