تحليل ومناقشة المداخل الاستراتيجية لتطبيق المعايير المحاسبية الدولية "مدخل مقترح"

Abstract

The current environment imposed the need for the application of international accounting standards as a result of developments in technology, as well as the transformation of the economy to a free economy and the appearance of multinational corporations and foreign investment, which reflected the need to develop accounting systems in all countries. And the application of international accounting standards depends on the specific strategic approach that is affected by a number from factors prevailing in the country, including economic, political, social, cultural and other factors. When the Iraqi study environment it found it apply general approach to the application of local accounting standards, and this is not consistent with the requirements of the current environment, this means that the general approach to the application of accounting standards does not lead to the development of the accounting system. Hence the need to analyze and discuss strategic alternative approaches to apply international accounting standards, particulary of (proposed) mixed approach as the basis for the application of international accounting standards. The research has reach to several conclusions that the most important the dependence of (proposed) mixed strategic approach to application of international accounting standards lead to the development of the accounting system, as well as coordination with international accounting standards in the decree and gradual. The research has reach to several recommendations of the most important strategic necessity (proposed) mixed approach dependence for the application of international accounting standards, which contributes to the development of the accounting system and coordination with international accounting standards.