دليل استرشادي مقترح عند التحول الى تطبيق معايير الإبلاغ المالي (IFRS) لغرض دعم القياس المحاسبي لبنود الإيرادات – دراسة حالة على مصرف بغداد


خالد حمد جاسم الشيخ المدرس في كلية بغداد للعلوم الاقتصادية الجامعةkh_cpa@yahoo.com ــــ بغداد

The purpose of this paper is to demonstrate the impact of the shift in bank accounts to the application of IFRS-15 revenue from contracts with customers in the Iraqi environment, and then provide a guide for the application of the standard in the Bank of Baghdad. Design/methodology/approach-The research started from a basic hypothesis that assumes an accounting significance between the application of the International Financial Reporting Standard (IFRS-15) entitled - Revenue from the conclusion of contracts with customers, and the results of business and property rights in the banking financial statements - applied to the Bank of Baghdad in Iraq. Findings –The research found the need for accounting measurement of bank accounts to apply the standard (IFRS-15) entitled - Revenue from the conclusion of contracts with customers to ensure the safety of measurement for contracts and banking services. Practical implications-The research ended with a recommendation to adopt the proposed guide when switching to the application of the International Reporting Standard (IFRS-15) for revenue from contracts with customers in Iraqi banks

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