المعايير الدولية للمحاسبة عن المنح الخارجية (دراسة تطبيقية في الشركة العامة للصناعات الجلدية)

Abstract

After the long years of economical embargo which had been imposed by international Security Council on Iraq in (1990 - 2003) and the war that had been enforced by national forces in 2003 which destroyed the productive sources and undergrounds. Due to that, Iraq has been regarded as one of the nations that need urgent international help to remedy its humanistic and economic conditions. The studies of the United Nations international bank and international finance box, have insisted that Iraq needs at about (55) milliard dollars as evaluated cost to reconstruct it during (2004 - 2007).

        Accordingly, the importance and modernity of the study emerge and appear in the environment of the Iraqi economy and role in development and the need for unifying the accounting treatments of the external scholarship in records and presenting them in the financial reports according to the international standards in a way that reflects the best use of the available resources.