قياس مستوى تطبيق معايير الإبلاغ المالي الدولية المستندة إلى مدخل الأصل- الالتزام في عينة من المصارف المدرجة في سوق العراق للأوراق المالية
محتوى المقالة الرئيسي
الملخص
يهدف البحث الحالي إلى قياس مستوى تطبيق معايير الابلاغ المالي الدولية المستندة إلى
مدخل الأصل-الالتزام في سوق العراق للأوراق المالية، حيث ركز البحث الحالي على أبرز معايير
الابلاغ المالي الدولية" التي استندت إلى مدخل الأصل-الالتزام لاسيما معيار اإببلاغ المالي الدولي
(، إذ اعد الباحثان استمارة فحص مكونة من ) 13 ( فقرة من متطلبات تطبيق معيار اإببلاغ (
المالي الدولي ) 9( لاختبار مستوى تطبيق المعيار المذكور في المصارف عينة البحث والبالغة
10 ( مصارف وللمدة من سنة 2016 وإلى سنة 2019 . وتوصل الباحثان إلى وجود تطبيق ولكن (
ليس كلي لمتطلبات معيار اإببلاغ المالي الدولي ) 9( وإن أعلى تطبيق كان من نصيب كلٌ من
)المصرف التجاري العراقي، ومصرف عبر العراق، ومصرف الاقليم(.
التنزيلات
تفاصيل المقالة
المراجع
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