القياس والافصاح المحاسبي عن رأس المال الهيكلي واثرهما في القيمة الدفترية للسهم دراسة تطبيقية في عينة من الشركات الصناعية العراقية

Abstract

The research aims at measuring and accounting for the structural capital in the financial statements of the Iraqi industrial companies, thus contributing to showing their true financial position and providing transparent information to external users, as well as knowing the effect of disclosure of the structural capital on the book value of the shares. The use of the inductive method in covering the theoretical side and the experimental and analytical method to cover the practical side on a sample of the Iraqi industrial companies in the Iraqi market for securities represented by (Baghdad Company for the manufacture of packaging materials, Baghdad Company for soft drinks, Al-Kindi Company for Vaccine Production, Al-Mansour Pharmaceutical Industries) during the financial years (2012-2013), as well as the use of the value-added model of accounting for the structural capital and the method of disclosure in the financial statements. The most important conclusion of the research is that there is great importance to the structural capital in the Iraqi industrial companies, as well as the possibility of measurement and disclosure in the financial statements of companies and the impact of this disclosure on the book value of shares. The most important thing recommended by the research is that the Iraqi industrial companies should pay attention to structural capital because it is considered one of the elements of production at these companies, as well as the need to adopt Iraqi industrial companies appropriate methods to disclose the value of structural capital in their final financial statements.

Keywords

The research aims at measuring and accounting for the structural capital in the financial statements of the Iraqi industrial companies, thus contributing to showing their true financial position and providing transparent information to external users, as well as knowing the effect of disclosure of the structural capital on the book value of the shares. The use of the inductive method in covering the theoretical side and the experimental and analytical method to cover the practical side on a sample of the Iraqi industrial companies in the Iraqi market for securities represented by, Baghdad Company for the manufacture of packaging materials, Baghdad Company for soft drinks, Al-Kindi Company for Vaccine Production, Al-Mansour Pharmaceutical Industries during the financial years, 2012-2013, as well as the use of the value-added model of accounting for the structural capital and the method of disclosure in the financial statements. The most important conclusion of the research is that there is great importance to the structural capital in the Iraqi industrial companies, as well as the possibility of measurement and disclosure in the financial statements of companies and the impact of this disclosure on the book value of shares. The most important thing recommended by the research is that the Iraqi industrial companies should pay attention to structural capital because it is considered one of the elements of production at these companies, as well as the need to adopt Iraqi industrial companies appropriate methods to disclose the value of structural capital in their final financial statements.