Share
امكانية تطبيق المعيار المحاسبي الدولي 33 عن ربحية السهم الواحد لتعزيز جودة الابلاغ المالي في بعض الشركات المساهمة العراقية == The Possibility of Application of IAS 33 For Earnings Per Share To Strengthen Financial Reporting Quality In Some of Iraqi Listed Corporations In ISX
Author name:
مروة رعد ابراهيم
Supervisor name:
لبنى زيد ابراهيم
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:
07T4042 - p.pdf
Abstract:
يهدف هذا البحث دراسة حالة الشركات المساهمة العراقية المدرجة في سوق العراق للاوراق المالية من حيث الالتزام بمتطلبات معيار المحاسبة الدولي 33 "ربحية السهم الواحد" وتتركز مشكلة البحث الرئيسة في بيان مدى التزام تلك الشركات بمتطلبات المعيار الدولي 33 والذي قد | This research deals with the case of the Iraqi joint - stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Altars' concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33
