تاثير صياغة المعايير المحاسبية في الابلاغ عن نتائج الأزمات المالية في البيئة العراقية

Abstract

     Contemporary society is witnessing a wave of changes and developments unprecedented including all political, economic, cultural and technological dimensions, and these changes have led to a reconsideration of the accounting treatments which made this information more complex, and it is obligatory on the accountants need to cope and adapt to changing business continuously environment, including the language of business and accounting based on the practical application of the accounting standards, and these standards rules must be formulated and implemented properly due to its ability to promote and expand the business. And that the accounting standards in the selves are not without controversy, as both the financial crisis and recent developments in international accounting standards drew attention to accounting standards content and thus affected the economic systems, creating a financial crisis set of problems linked directly or indirectly to the results of the business and economic units financial position, but the accounting as a model of financial reporting as a tool to measure and disclose still only without finding treatments for those problems, and so the role of the accountant in light of the crisis is still limited to measuring the results of these crises and the resulting performance of the units that operate under the environment that occurred the crisis without explaining the reasons for what happened or predict what will happen, so it is bound to deviate from the framework of the measurement and disclosure to propose special tools predict the occurrence of the crisis and explain the causes, and so concentrated in the research problem.

"Over the appropriateness of the current financial reporting for accounting (measurement and disclosure) in the shadow of the financial crisis".