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Kadhim, Ahmed Taher, Habib, Nada Salman, Faris Alabdoon, Ashraf Hashim. (1404). The Gap Between (IFRS) International Financial Reporting Standards and the Local (UAS) Unified Accounting System and its Impact on Disclosure. , (), -. doi: 10.22059/ijms.2025.392853.677538
Ahmed Taher Kadhim; Nada Salman Habib; Ashraf Hashim Faris Alabdoon. "The Gap Between (IFRS) International Financial Reporting Standards and the Local (UAS) Unified Accounting System and its Impact on Disclosure". , , , 1404, -. doi: 10.22059/ijms.2025.392853.677538
Kadhim, Ahmed Taher, Habib, Nada Salman, Faris Alabdoon, Ashraf Hashim. (1404). 'The Gap Between (IFRS) International Financial Reporting Standards and the Local (UAS) Unified Accounting System and its Impact on Disclosure', , (), pp. -. doi: 10.22059/ijms.2025.392853.677538
Kadhim, Ahmed Taher, Habib, Nada Salman, Faris Alabdoon, Ashraf Hashim. The Gap Between (IFRS) International Financial Reporting Standards and the Local (UAS) Unified Accounting System and its Impact on Disclosure. , 1404; (): -. doi: 10.22059/ijms.2025.392853.677538

The Gap Between (IFRS) International Financial Reporting Standards and the Local (UAS) Unified Accounting System and its Impact on Disclosure

Interdisciplinary Journal of Management Studies
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 20 مرداد 1404
نوع مقاله: SI: MLFRM-2025
شناسه دیجیتال (DOI): 10.22059/ijms.2025.392853.677538
نویسندگان
Ahmed Taher Kadhim* 1؛ Nada Salman Habib2؛ Ashraf Hashim Faris Alabdoon3
1Technical College of Management Middle Technical University Baghdad - Iraq
2College of Administration and Economics, Aliraqia University, Baghdad – Iraq
3College of Administration and Economics, Tikrit University Tikrit-Iraq
چکیده
This research explores the differences between the Unified Accounting System (UAS) and the International Financial Reporting Standards (IFRS). Two methodologies were employed to achieve the research objective: A series of local studies highlighted deficiencies in the disclosure processes of companies operating under the local UAS. A comparative analysis of the key elements of financial statements was conducted under both UAS and IFRS, shedding light on the impact these differences have on accounting disclosure. The research findings indicate that adherence to the UAS leads to misleading financial reporting and fails to provide users with accurate, appropriate information. Further, corporate governance is made harder by this disclosure gap, especially for businesses that are listed on the Iraq Stock Exchange (ISX). The absence of alignment with IFRS standards undermines transparency, potentially leading to suboptimal decision-making by investors and stakeholders in the ISX.
کلیدواژه‌ها
unified accounting system (UAS)؛ international financial reporting standards (IFRS)؛ Disclosure
آمار
تعداد مشاهده مقاله: 215





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