مدى توافق النظام المحاسبي الموحد العراقي مع المعيار المحاسبي الدولي رقم 2 وأثره في القوائم المالية دراسة حالة– شركة مصافي الجنوب

Abstract

Through this study, we tried to identify the most important accounting treatments for inventory according to the unified accounting system and their compatibility with the procedures stated by the international inventory standard IAS2 related to inventory, as it is the most important element of the assets that contribute to the continuity of the company's work, and to achieve this goal, the concepts were highlighted The main concepts related to inventory and its evaluation and accounting treatment procedures, according to what was approved by the unified system and the international inventory standard (ias2), where during the study the important concepts related to inventory were touched upon, leading to the projection of its theoretical aspect in the practical aspect in order to clarify the image of inventory treatments in practice.

The study concluded that the unified accounting system was concerned with the inventory element, just like the International Accounting Standard No. (2), due to the importance of this element. Contributes to creating financial statements that give a true and reliable picture of the company's financial position.