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الافصاح في القوائم المالية للمصارف : دراســة مقارنة للتطبيقات المعمول بها في العراق مع المعيار الدولي رقم 30 == Disclosures In Finanicial Statements For Banks And Similer Financial Instituions In Iraq.Acomparation Study With The International Accounting Standard No.30/Discloures In The Financial Standards Similer Institutions
Author name:
فداء عدنان عبيد
Supervisor name:
عبد الفتاح امين حسن
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:
07T3941 - p.pdf
Abstract:
The object of this study is to demanratrate the importance of fair and adequate disclosures in the financial statements published by banks and similer other financial establishments in Iraq compared with the international accounting standared 30(Disclosures In Finanicial Statements for Banks and similer Financial Instituions ).To accomplish this mission it was thought that a comparative study is needed, Therefore. achoice of two local Iraqi Banks(Rafidain Bank & Credit Bank of Iraq), as well as two foreign Banks one in Jordan and the other in Labanon(Ahli Bank of Jordan & Labanon and Mahjer Bank),In order to compar the similarties as well as the differences in the extent and scope. The local Iraqi banks using the Iraqi standared No.10 issued by the Iraq Board for Accounting standards where as the foreign banks in Jordan and those in Labanon use the international accounting standared No.30.The comparison revealed importance differences in the scope and extent of the information discloures.The thesis contain four chapters. chapter one dealt with the requirements for discloures in general emphasing its importance , while chapter two discussed the importance of discloures for Banks and other similar Financial Instituions. chapter three contain the analysis of similarties and differences between the information disclouresin the Finanicial Statements thes four banks. The thesis conclued in chapter four in which the main conclusions reached and certain recommendations offered to overcome the inadequate discloures in Iraqi Banks.
