Abstract

The recent study has found out requesting of harmonization and appliance between the international accounting standards and Iraqi accounting standards during an international and Iraqi environment’s circumstances through ( making comparing study) to approach and explain the standpoint and to make equivalence between them. Here the study goal is pointed of discovering by what the international standards have reached it by development of accounting practicing doing , then reverse the international environment’s experiment and attempt to apply it in Iraqi’s environment ,an intending to reduce or block the gap between requesting of applying an international and Iraqi standards for finding accounting practicing in order to work out with that country to unite the accounting language and bringing more bright , honesty and dependable to that applying. It is necessary to harmonization requests and to do so with the international environment. this was significant recommendation study that reached.

Keywords

Accoint

DOI:10.52113/6/2012-2-4/1-35