research objectives to:
1. identify the social, economic and cultural factors affecting consumption.
2. detect the consumption culture among the population in the city of Erbil.
3. Identify the GATT consumer protection and rights.
The most important results:
1. that there is variation in the answers of respondents about keep up with modernity in the basic consumption (necessary), it swallowed the proportion of yes answers about keep up with modernity in food consumption (72%), and is an indication of growing consumer awareness of the individual in the side of nutrition. The clothing on the side of the proportion of yes answers amounted to (85%), in the health field note that the percentage of yes answers (83%), who are abreast of modernity in the state of health concern.
2. The proportion (64.5%) prefer to keep up with modernity in basic violation and consumption phenotypic the highest level, and this is an important sign of growing consumer awareness of the population of the city of Arbil, the promised reasons: high urban rate and urbanization in Erbil. Obviously influence for tourists as the city of Arbil tourist frequented by thousands of tourists and different cultures. increase the cultural awareness of the population and the complexity of social life reflected on the reality of consumption
3. that there is variation in the motives of consumption by the respondents, in the acquisition of modern needs of all kinds and forms, that the motivation (to satisfy life needs) ranked first in hierarchical sequence motives consumption of respondents and numbered (158) respondents, came motivation (get sychological comfort in consumption) in last place and the number of responses (120) respondents.
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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
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