Abstract

In this world which is the economic , social and political relationships in grown , the business environment is effected by globalization trends , this effect in international capital markets with some essential difference in accounting systems in different countries of the world , international accounting studies this different to reduce its influence on business environment . Although the general frame of international accounting standard is financial accounting . In anther it includes cost accounting keys , the economic life requirements and the business organization performance must need to focus at the cost accounting within international accounting standards . Because of there isn’t found any keys of cost accounting in the international accounting standard this lead to inaccuracy in measurement and disclosing therefore if the cost accounting keys included it well positively affected both theoretical and practical . In Iraq , we must develop the accounting system to include these international accounting standard and teach them in the universities . So this study is coming to confirm the role of cost accounting standard in measuring and evaluation the performance and effectiveness the companies activity by inclusion cost accounting values in international accounting standard.

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The article was added to IASJ on 2014-02-03

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