The extent to which companies are able to implement the first international financial reporting (IFRS 1). (An exploratory study of the opinions of a sample of financial managers and accountants in companies operating in the city of Erbil / Kurdistan Re
DOI:
https://doi.org/10.25007/ajnu.v10n3a1201Abstract
This research aims to identify the views of financial managers and accountants about the extent to which companies operating in the city of Erbil / Kurdistan Region / Iraq are able to apply the first international financial reporting standard "adopting international financial reporting standards for the first time", by identifying the extent to which the stakeholders in the companies own The research sample: Awareness and awareness of the concept and importance of applying the first international financial reporting standard, diagnosing the most important basic ingredients needed to implement the standard, and exploring the most prominent obstacles that limit the ability of these companies to implement the standard. In order to achieve the objectives of the research, the (One-Sample t-test), arithmetic mean, standard deviation and coefficient of variation were applied. The results of the research showed through statistical analyzes the presence of awareness and awareness of the concept and importance of the first international financial reporting standard, and the need to provide a set of ingredients necessary for the application of the standard In addition, there are a number of obstacles that limit the ability of these companies to implement the standard.
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6المصادر العربية
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6 المواقع الإلكترونية
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