توظيف معيار الأهمية النسبية لقياس الفجوة الرقمية للمعلومات المحاسبية عند الدمج لتحسين المحتوى الإعلامي للتقارير المالية -دراسة تطبيقية

Authors

  • أ.م.د. محمد وفي عباس الشمري
  • أ.م. صلاح مهدي الكواز

Abstract

This research aims at measuring the digital gap of the information that results from the aggregation of items of reports and financial statements that have been prepared according to requirements of the unified Accounting system of banks , acceding to the point of view of the readers of the  financial report. It also aims at suggesting a relevant approach for aggregation that decreases the digital gap in a way that leads to improving the information content of accounting . The research also dealt with concept of aggregation and its principles. Its rules and the information content for the financial report and approach of measure of information loss that results from aggregation process and using one of these  stardares  in measurement the information loss resulting from aggregation of items of statement of banking processing revenues for the Bank of Baghdad - special corporation company .

      The research reaches certain results, and proposed certain recommendations, The important one  is  the necessity that there must we adequate disclosure about items of reports and financial statements that are prepared under the unified accounting system for banks that work on reduce of the information loss that results from  aggregation of items of reports and statements from the reader s point of view.

Published

2022-06-12