/ joint arrangements
unified accounting system
international accounting standards
international financial reporting standards 11IFRS
الترتيبات المشتركة
النظام المحاسبي الموحد المعايير المحاسبية الدولية معايير التقرير المالي الدولي 11IFRS
...Show More Authors
The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard. With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.
In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl
...
Show More