تطوير النظام المحاسبي المصرفي وفقاً لمتطلبات المعايير المحاسبية الدولية (دراسة تحليلية في مصرف الرافدين)

Abstract



Abstract
Sector is the banking sectors of the important and vital and significant influence on overall economic activity, both locally, regionally or internationally has Taadm role in recent times as a result of the exercise of banking the many and varied and the banks and financial institutions a special nature in terms of the operations conducted and the returns and risks , prompting the International Accounting Standards Committee to develop an independent standard for disclosure in the financial statements of banks and financial institutions similar number (30), and therefore the application of international accounting standards in banks is the input necessary to gain access to information to help decision makers to evaluate the financial position, business and accomplishments undertaken by the banks and understand the special characteristics of the nature of the banking sector. Therefore, this study was focused on the shortcomings suffered by the accounting system applied in Iraqi banks in terms of its components, elements and not to live up to the accounting treatment that leads to increase the effectiveness of the accounting system in the provision of accounting information adequate and reliable enough and appropriate to their users and including live up to the requirements of international accounting standards relevant.
The objective of this research to develop the accounting system of banking through the application of international accounting standards and keep abreast of developments in accounting information systems in order to be able to respond to the requirements of the surrounding environment in an easy and flexible and work to meet the requirements of users of financial statements in due time and large enough. The research has come to a set of conclusions and recommendations represent the most prominent conclusions: the existence of a wide gap between the reality of the accounting system applied in the Bank and between the requirements of international accounting standards, represented by failure to disclose in financial reports and inadequate accounting system in Iraqi banks and non-relevance of the magnitude of the banking business and the fact that the accounting system manual, and not electronic and requires time and great effort. The survival of the Rafidain Bank for its current situation means to make it an isolated and unable to engage in market competition and international Arab banking.
The most important recommendations of the research are: - The need to make some adjustments on the base accounting (10) for the purpose included the level of all the appropriate disclosure of accounting information for the purpose of providing to its users, particularly with regard to the risks of liquidity and changes in equity and the need to replace the accounting system banking manual electronic accounting system to minimize the waste of time and help speed delivery and increase the efficiency of the banking and accounting work to intensify educational programs and training sessions for accountants and auditors with international accounting standards in order to be eligible for cooperation with academic institutions for the training of cadres