Résumé:
تهدف هذه الدراسة إلى تسليط الضوء على مقارنة فارق الإقتناء بين متطلبات النظام المحاسبي المالي والمعيار المحاسبي الدولي IAS 22 ومعيار التقرير المالي الدولي IFRS 03 ومحاولة إبراز أجه التشابه والاختلاف في المعالجة المحاسبية. وقد تم الاعتماد على المنهج التحليلي والوصفي لمعالجة إشكالية الدراسة.
توصلت هذه الدراسة إلى أن الممارسة المحاسبية المتبعة وفقا للنظام المحاسبي المالي فيما يخص معالجة فارق الإقتناء تتوافق بشكل كبير مع متطلبات المعيار المحاسبي الدولي IAS 22 الذي تم إلغائه وعوض بمعيار التقرير المالي الدولي IFRS 03.
Accounting education is one of the interesting topics in the right to accounting, which is represented in the group of elements (professor, education curricula ... etc.) that interact with each other to provide the accounting student with the necessary knowledge and skills in his field.
This study aims to highlight the Iraqi experience in accounting education by addressing educational institutions and methods applied in Iraqi universities, as well as diagnosing the reality and future challenges of accounting education in the Iraqi environment. By analyzing some relevant laws. The deductive and descriptive approach was relied upon to address the problem of the study.
This study found that this country relies in accounting teaching on the traditional method, in addition to the absence of coordination between training centers and economic enterprises in domain of field training, and the main challenge that Iraqi universities face is the adoption of electronic accounting education, despite they begun to use it, but it stills in its first experimental stage.
