الفهرس 
الاطار العام للبحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The research aim is to highlight the role of the information content quality of financial reports in order to provide financial and non-financial information that helps in making their financial decisions, By examining the reflection of the International Financial Reporting Standard (IFRS) output on SMEs to increase the financial reporting information quality.
The research problem was written in a major research question: how to develop the financial reports of small and medium enterprises in Iraq, and its reflection on making Financing decision.
To achieve the research objectives, the researcher tested three hypotheses:
First hypothesis: There are no statistically significant differences between the financial reports prepared on the basis of the Unified accounting system applied in Iraq and those prepared on the basis of the International Financial Reporting Standard for SMEs in terms of the information content regulatory value.
Second hypothesis: There are no statistically significant differences between the financial reports prepared on the basis of the Unified accounting system applied in Iraq and those prepared on the basis of the International Financial Reporting Standard for SMEs in terms of the information content Predictive value.
third hypothesis: There are no statistically significant differences between the financial reports prepared on the basis of the Unified accounting system applied in Iraq and those prepared on the basis of the International Financial Reporting Standard for SMEs in terms of Provide the financial information needed to make financing decisions.
The results of the study are as follows:
There are statistically significant differences between the financial reports prepared on the basis of the Unified accounting system applied in Iraq and those prepared on the basis of the International Financial Reporting Standard for SMEs in terms of the information content regulatory value.
There are statistically significant differences between the financial reports prepared on the basis of the Unified accounting system applied in Iraq and those prepared on the basis of the International Financial Reporting Standard for SMEs in terms of the information content Predictive value.
There are statistically significant differences between the financial reports prepared on the basis of the Unified accounting system applied in Iraq and those prepared on the basis of the International Financial Reporting Standard for SMEs in terms of Provide the financial information needed to make financing decisions.
The study also presented a set of recommendations:
Audit offices should consider the financial reporting standards of SMEs as a means to meet the users needs of financial reports, reflecting their confidence and satisfaction with the role of audit offices
Audit offices should be concerned with employing highly qualified individuals to provide their needs, implement their strategy, and their ability to perform, which requires the development of staff knowledge and skills
The need to adopt a clear strategy by the supervisory institutions on the SMEs, represented by the Office of Financial Supervision to develop methods and tools that stimulate and encourage those companies to adopt the concept of transparency