International Journal of Applied Research
Vol. 5, Special Issue 12, Part A (2019)
تقويم المعالجات المحاسبية عن الموجودات المتناقصة للقطاع النفطي في العراق على وفق المعايير المحاسبية الدولية -آلية مقترحة
The purpose of this study is to present and discuss the concept of decreasing assets while identifying the deficiencies of the common accounting system in accounting practices related to the decreasing assets. As well as the possibility of providing a proposed accounting mechanism compatible with accounting standards. To make accounting treatments work instead of decreasing assets. The Researcher relied on the results of questionnaires submitted to many scholars and employees of companies belonging to the Ministry of Oil in Iraq. The main results can be summarized that the local accounting systems lack the provision of the accounting treatment for the types of costs of the decreasing assets industry and also the existence of deficiencies and weaknesses in the accounting treatments provided for by the accounting system adopted by the Iraqi oil sector. The most important recommendations achieved are for necessity to make the accounting treatments for the decreasing assets in accordance with the accounting standards, by the adoption of a proposed mechanism that contributes a simple contribution to the evaluation of those treatments.
How to cite this article:
المدرس المساعد ريم سعدي حسن. تقويم المعالجات المحاسبية عن الموجودات المتناقصة للقطاع النفطي في العراق على وفق المعايير المحاسبية الدولية -آلية مقترحة. Int J Appl Res 2019;5(12S):49-57.