عنوان المقالة:المحاسبة عن الاعتمادات المستندية على وفق النظم المحاسبية العراقية. Accounting for documentary credits according to Iraqi accounting systems.
ٍSinan Zuhair Mohammed Jameel & Ali Mal Allah Abdullah
الملخص العربي
Documentary credits are one of the foreign trade tools that are accepted by all parties
involved in the fields. The research problem is determined by two aspects: the first is the
fact that is affected by the accounting treatments of financial operations of different nature
and objectives of the organization. The second is a lack of accounting control procedures to
the documentary credits within the government units and public corporations in Iraq. The
research aims to describe the impact of the nature and objectives of the organization. The
accounting procedures of documentary credits are proclaimed through a comparative study
of the accounting procedures of the documentary credits in the accounting systems of Iraq.
The research hypotheses based on the following hypotheses:
1. There is a difference in accounting procedures for the documentary credits in accordance
with the unified accounting systems of Iraq.
2. The mechanism of implementation and the various types of documentary credits are used
by the organization in Iraq after 2003. It was previously led to inadequate accounting
control procedures. Research found that the most important set of conclusions is that
the difference in the basis of accounting, expenses depended in the government
accounting system, uniform accounting system led to different accounting procedures
for documentary credits between the two systems.
الملخص الانجليزي
Documentary credits are one of the foreign trade tools that are accepted by all parties
involved in the fields. The research problem is determined by two aspects: the first is the
fact that is affected by the accounting treatments of financial operations of different nature
and objectives of the organization. The second is a lack of accounting control procedures to
the documentary credits within the government units and public corporations in Iraq. The
research aims to describe the impact of the nature and objectives of the organization. The
accounting procedures of documentary credits are proclaimed through a comparative study
of the accounting procedures of the documentary credits in the accounting systems of Iraq.
The research hypotheses based on the following hypotheses:
1. There is a difference in accounting procedures for the documentary credits in accordance
with the unified accounting systems of Iraq.
2. The mechanism of implementation and the various types of documentary credits are used
by the organization in Iraq after 2003. It was previously led to inadequate accounting
control procedures. Research found that the most important set of conclusions is that
the difference in the basis of accounting, expenses depended in the government
accounting system, uniform accounting system led to different accounting procedures
for documentary credits between the two systems.
د. سنان زهير محمد جميل | Dr. Sinan Zuhair | 3029