The role of adopting IAS 19 in achieving employee satisfaction in the Iraqi environment


Human resources are the most important resource for any economic unit in the world today and one of the most important factors to achieve its objectives. With the developments in the capital market for this was the trend towards accounting treatments derived from international standards, which have a significant impact on the process of assessing these benefits in the Iraqi economic units. The research reached a set of results, the most important of which are: The pension bonus and pension are determined based on the employee's pension service and his salary, and therefore require that the percentage of deductions (pensions) vary, It is not fair and equitable that all employees are equal in the percentage of deduction, despite the difference in their job titles and job grades, The study concluded with several recommendations, the most important of which is the necessity of updating the law of the salaries of state employees and the public sector and the civil service law through issuing unified legal texts for employee benefits to be committed by the state departments and all public sector companies, in addition to the possibility of investing the income of the fund's affiliation in the form of shares in companies. Or in the form of housing units that are owned by employees within certain limits.