مدى تماشي النظام المحاسبي الموحد للمصارف و شركات التامين مع معايير الافصاح العالمية

دراسة تحليلية للمعيار رقم 30 الخاص بالإفصاح عن القوائم المالية في البنوك

الملخص

Accounting disclosure is regarded as a main component to achieve the objective of
financial records of saving appropriate information to the sides who use it to make
economic decisions, which indicate clearly the economic unit to the users. The
importance of disclosure increases in relation with commercial banks considering
its work in the field of financial mediation, where most society reserve are
collected and present credit to all branches of economic activity. To reach the
international development of banking field, the committee of international
accounting standards cares to issue a number of bank standards concerning
disclosure and the bases of accounting measure. This progress of banking
surroundings in the local and global level raises the question of degree of
disclosure adequate in the Iraqi commercial banks to the local and global variables
in response with the international disclosure standards issued by the committee of
international accounting standards.