مدى ملاءمة المعايير المحاسبية الدولية للمتطلبات المحاسبية في القطاع النفطي دراسة في شركة نفط الجنوب

The research aimed to verify the convenient of (IAS) with the accounting requirement of Iraqi southern oil company, the scope of study is the accounting committee at the company, The question of research problem is (Could we realize the fitness between (IAS) and the accounting system apply at company?) The research used case study methodology, and developped for verify from the reality of the company accounting procedure, special exploration list, The research achieved many results, one of them is (The ability of making fitness between the (IAS) and the accounting systems of the company).