Proposed conceptual framework for accounting for property, plant and equipment and a specimen of the Iraqi accounting standard for accounting for property, plant and equipment - a comparative analysis | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 93, July 2018, Pages 275-293 | ||
| Author | ||
| D. Safwan Qusay Abdul Halim Al Taha | ||
| Abstract | ||
| WHEN WE EXMAINE OUR LOCAL PRACTIC IN ACCOUNTING WE DID NOT FIND ANY ACCOUNTING STANDARD IN THE FILED OF NON- CURRENT ASSETS ACCOUNTING SO , WE BELIEVE THAT THE UNIFORM ACCOUNTING SYSTEM IS NOT ENAGH TO SOLVE ALL OF THE ACCOUNTING PROBLEMS IN PROPERTY , PLANT AND EQUIPMENT STARTING FROM COST MEASUREMENT OF THE ASSETS AND THE DEPRECIATION AND THE REVALUATION OF THE ASSETS VALUE DURING THE LIFE OF THE ASSETS AND THE DISTINGWISH BETWEEN CAPITAL AND OPERATION EXPENDUTER AND ITS EFFECTS ON ASSETS COSTS, AND ALSO WE TRY TO EFFICTS ON THE CONTROL OF THE ASSETS AND THE USE OF THE ELECTRONIC ACCOUNTING SYSTEM AND THE DISCLOSURE OF THE NON CURRENT ASSETS IN FINANCIAL STATEMENTS. FROM THIS WE GET THE IDEA OF THE SEARCH TO MAKE A SAMPL FOR CONCEPTUAL ACCOUNTING FRAMEWORK OF PROPERTY PLANTS AND EQUIPMENTS WHICH IS HELP TO BUILD ACCOUNTING STANDARD TO APLICATE IN LOCAL ENVIROMENT AND FACILITE OF APLICATE THE INTERNATIONAL ACCOUNTING STANDARDS IN THIS FIELD , THE SEARCH IS CONCEPTUAL FRAMEWORK OF THE SUBJECT AND WE MAKE A COMPARE BETWEEN INTERNATIONAL ,AMERICAN,BRITESH AND SAUIDIDE STANDARD AND WE ANALYSISE THE UNIFORM ACCOUNTING SYSTEM ABOUT THE SUBJECT TO REACH FOR LOCAL STANDARD SUGGETION TO ACOMMIDATE THE IRAQI ACCOUNTING STANDARDS TO APPLICATE IT , ALSO TO ANALYSISE SOME OF THE CURRENT ACCOUNTING APPLICATION ( LIBYAN IRON AND STEEL COMPANY ) TO REACH FOR CHIEVING ABEST ACCOUNTING FOR PROPRTY, PLANTS , AND EQUIPMEN | ||
| Keywords | ||
| Axis Accounting | ||
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