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استخدام القيمة العادلة في تقييم الاصول الاحيائية وتاثيرها في تعزيز جودة الابلاغ المالي لشركات القطاع الزراعي في العراق == Usage Fair Value In Evaluating Biological Assets And Its Affects In Enhancing The Quality of Financial Reporting of The Companies In Agricultural Sector In Iraq
Author name:
صهباء عبد القادر احمد الصفاوي
Supervisor name:
عامر محمد سلمان الجنابي
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:
07T3793 - p.pdf
Abstract:
تمثل الاصول الاحيائية عناصر الانتاج الاساسية في الشركات الزراعية، وتتميز تلك الاصول بطبيعتها الحية وقابليتها على التكاثر والنمو والاضمحلال مما يؤثر في قيمتها، وبهدف الابلاغ عنها بشكل سليم، اثير جدل حول مدخل القياس الاكثر ملاءمة لطبيعتها الحية، وقد اه | The biological assets represent the basic elements of production in agricultural companies they are characterized by their living nature and their ability to reproduction , growth and decay which affect their values and to reporting about them properly , there was an argument about the measurement approach which is the most suitable for their living nature.The professional organizations interested in this subject. In the local environment The Accounting Rule (11) (The Accounting In Agricultural Activity ) issued to provide the accounting knowledge for various agricultural activities and to clarify the basis that should be used in evaluating those assets concentrating on the historical cost's approach. The International Standards Board has issued the International Accounting Standard (41) "Agriculture " which obligated using of fair value in evaluating the biological assets when it is possible.The research aims to explain the biological assets Concept and the ability of the fair value application in evaluating the assets in the Iraqi agricultural companies , and to explain their influence in the enhancing the financial reporting quality.The research has reached to some conclution's , they are : - There is more than one approach which is permitted to be used in evaluating the biological assets in agricultural companies , but the importance of evaluating according to the fair value approach, which allows to measure the growth changes and biological transformation according the current values and over the life - time of the biological assets and recognizing in the financial statements.The financial reporting Model about the biological assets which is prepared according to the international standard's requirements provide information more quality in measurement and discoursing and presenting from the financial reporting Model that prepared according to the local Accounting Rule (11).In local environment there are active markets available for deliberating the biological assets for sale and the agricultural crops, but the markets are not very active in deliberating the non - current biological assets for each age - stages and with the existence of governmental entity supervising the markets concerning with documenting prices continuously.The research represents several recommendations, the most important are Developing the local Accounting Rule (11) "Accounting In Agricultural Activity " , assimilating the international accounting standard requirements (41) according to the local environments data.• Setting up a website by the Ministry of Agriculture to publish the prices of current and non - current biological assets as well as the agricultural crop's prices continuely according to the markets changes.• Improving the presentation of biological asset's in balance sheet by presenting it independently of the other non - current asset 's items and should be marked that it was be measured according to the fair value as well as the current biological assets to present independently of other stock items with reference to the basis that was used in measuring and to give privacy on the statements of agricultural companies and to distinguish them from the statements of other sectors.
