Current determinants of the national accounting system transformation in Iraq

The article examines the most relevant issues of the external and internal factors’ influence on the accounting current development in Iraq. Historically, Iraq’s accounting system has been shaped by cultural traditions, religion, economic development and political trends over a long period, from anc...

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Autores principales:	K.S.A. Ahmed, A. K. Musaelyan, M. V. Krasnoplakhtich
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	accounting national system international standards islamic accounting system harmonisation integration reform adapting accounting records Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/87b80c0c378c4a8a883237342f86c823
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spelling	oai:doaj.org-article:87b80c0c378c4a8a883237342f86c8232021-12-03T07:43:37ZCurrent determinants of the national accounting system transformation in Iraq1816-42772686-841510.26425/1816-4277-2021-10-114-121https://doaj.org/article/87b80c0c378c4a8a883237342f86c8232021-12-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/3152https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article examines the most relevant issues of the external and internal factors’ influence on the accounting current development in Iraq. Historically, Iraq’s accounting system has been shaped by cultural traditions, religion, economic development and political trends over a long period, from ancient times to the present. Its origins date back to the Sumerian kingdom and before the overthrow of the S. Hussein regime. At present, not only national priorities but also global accounting trends have changed. Being formed in parallel with the development of the Republic of Iraq, the current accounting system is not oriented towards the requirements of International Financial Reporting Standards. In order to identify the current determinants of the national accounting system development, the actual model features and the conditions for consolidation with international standards have been analysed. The main directions of accounting harmonisation in the Republic of Iraq towards the international standards integration into the national system have been identified. The main steps of the transformation of national standards to international standards have been presented.K.S.A. AhmedA. K. MusaelyanM. V. KrasnoplakhtichPublishing House of the State University of Managementarticleaccountingnational systeminternational standardsislamic accounting systemharmonisationintegrationreformadapting accounting recordsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 10, Pp 114-121 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	accounting national system international standards islamic accounting system harmonisation integration reform adapting accounting records Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	accounting national system international standards islamic accounting system harmonisation integration reform adapting accounting records Sociology (General) HM401-1281 Economics as a science HB71-74 K.S.A. Ahmed A. K. Musaelyan M. V. Krasnoplakhtich Current determinants of the national accounting system transformation in Iraq
description	The article examines the most relevant issues of the external and internal factors’ influence on the accounting current development in Iraq. Historically, Iraq’s accounting system has been shaped by cultural traditions, religion, economic development and political trends over a long period, from ancient times to the present. Its origins date back to the Sumerian kingdom and before the overthrow of the S. Hussein regime. At present, not only national priorities but also global accounting trends have changed. Being formed in parallel with the development of the Republic of Iraq, the current accounting system is not oriented towards the requirements of International Financial Reporting Standards. In order to identify the current determinants of the national accounting system development, the actual model features and the conditions for consolidation with international standards have been analysed. The main directions of accounting harmonisation in the Republic of Iraq towards the international standards integration into the national system have been identified. The main steps of the transformation of national standards to international standards have been presented.
format	article
author	K.S.A. Ahmed A. K. Musaelyan M. V. Krasnoplakhtich
author_facet	K.S.A. Ahmed A. K. Musaelyan M. V. Krasnoplakhtich
author_sort	K.S.A. Ahmed
title	Current determinants of the national accounting system transformation in Iraq
title_short	Current determinants of the national accounting system transformation in Iraq
title_full	Current determinants of the national accounting system transformation in Iraq
title_fullStr	Current determinants of the national accounting system transformation in Iraq
title_full_unstemmed	Current determinants of the national accounting system transformation in Iraq
title_sort	current determinants of the national accounting system transformation in iraq
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/87b80c0c378c4a8a883237342f86c823
work_keys_str_mv	AT ksaahmed currentdeterminantsofthenationalaccountingsystemtransformationiniraq AT akmusaelyan currentdeterminantsofthenationalaccountingsystemtransformationiniraq AT mvkrasnoplakhtich currentdeterminantsofthenationalaccountingsystemtransformationiniraq
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Current determinants of the national accounting system transformation in Iraq

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