Comparison between the international standards of Agricultural activity No.41 and the special Iraqi rule for the same activity No.11 | ||
| Economic Sciences | ||
| Article 1, Volume 8, Issue 31, September 2013, Pages 171-188 PDF (0 K) | ||
| Author | ||
| L. Jomana H. Hamed | ||
| Abstract | ||
| It must be organize the work of Agrarian foundations in a shape which secures the arrangement and preparation of the operations that connecting with the Agrarian action. Therefore, the council of the accounting standards in Iraq decided the rule No. 11 which specialized with Agrarian action. In this research we have studied the comparison of similarities and differences between the international standard No. 41 and the rule No.11 .from the study, it appeared that the Iraq and Egypt are the only ones that put special rule in Agrarian action. While the other countries depend on the international standard No. 41 .also the study showed that there is a difference between the two in operation of measuring the assets. While from the point -view of consideration of the assets, the international standard and the Iraqi rule are the same .on other side in expression of biology assets has seen that the standard and the rule concentrated on making the expression very clear . Besides it is possible to organize the Iraqi rule as a rule to measure the right value and evaluation of biology assets. | ||
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