تأثير تبني الإطار المفاهيمي لـ IASB على الممارسة المحاسبية في النظام المحاسبي الموحد في القطاع العام للشركات الهادفة للربح

Abstract

The continuous development in accounting practice in various countries of the world is a reflection of their adoption of the accounting conceptual framework and accounting standards, and the lack of adoption of an accounting conceptual framework in Iraq, so the research aims to determine the impact of adopting the conceptual framework of IASB 2018, on the unified accounting system, and to identify the benefits of Adopting the conceptual framework of IASB 2018, by designing a questionnaire that was distributed to a sample of academics and professionals specialized in accounting, and that questionnaire was analyzed according to scientific statistical methods with the aim of verifying the validity of the research hypothesis. On the unified accounting system, as well as recommending the adoption of the accounting conceptual framework of IASB 2018 and the gradual change of the unified accounting system.