Uniform Accounting System and Harmonization Requirements of International Accounting Standards: Analytical study In Iraqi Environment


This research aims to study and analyze the efforts of developing the Uniform Accounting System In Iraq to achieve the harmony with requirements of the International Accounting Standards to developing the Uniform Accounting System and its various applications on area of concepts and Accounting measurements and disclosure process to serve attraction of the foreign investment and achieve harmony with accounting systems on the international level.In this context, this research is depended on Analytical comparative study between new amended uniform accounting system – 2011 and requirements of international accounting standards to discover the type, deep and fully of harmony processing. So this research depends on two main hypotheses: 1. the practicing of international accounting standards does not with uniform accounting systems concept. 2. The new amended uniform accounting system does not achieve the harmonization with international accounting standards