Abstract:
Rabi’a tribe lived on the land of Euphrates since the first century of the
Christ. Then that land becomes her homeland. The Persians tried many times
to drive her away from that land, but with out result.
In the course of time Rabi’a become more knowledgeable of Persia.
This tribe proved her love and sanctification to the land of Euphrates, in the
battle of Dhyqar.
Rabi’a converted to Islam quickly and helped the Muslims to conquer
Iraq with a big number of fighters in many battles like al- Qadisyyah. That
influenced the anger of Mudriat Arab tribes who were their old enemies.
Mudriat tribes did their efforts to reduce the importance of Rabi’a because of
some its branches were among of the Murtadin. The Mudriat said (Rabi’a still
anger on Allah since Allah sent his prophet from Mudriat). Omar had the same
point of view about Rabi’a, and he was saying always (Rabi’a is immorality)
therefore he gave Rabi’a the lesser share of Ata in his time. That was 200
dirham yearly for every fighter.
Rabi’a achieved what was she wanted when the caliphate transferred from
Medina to Kufa, because their authority was fixed in Iraq. So Rabi’a wanted to
continue that state, therefore this tribe supported the caliph Ali in the battle of
Siffen by all efforts in order to remain Iraq as a centre of caliphate and
homeland of Rabi’a.
This research aims to show the most important approaches applicable in forming the accounting standards , the importance approaches used to formulate local accounting standards & the need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun
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