امكانية تطبيق معايير المحاسبة الدولية علي موسسات القطاع العام المندمجة (دراسة ميدانية علي الموسسةْ العامة للتجارة الخارجية)

The importance of studying merger comes from the huge challenges which face the local economies at present because of competition imposed by international market. Thus public institution of External Trade (as one of the important institutions working at the public sector in Syria) has an important role at the international trade. It considers the economic public sector at his relations with others outside. Accordingly, the importance of studying the process of merging six institutions consists of following up the whole problems that face it in general and particularly the accounting ones. It also shows the limits that comply with the international accounting standards, and then evaluates the ability of the institution to enter the international competition market. According to this, the research deals with the basics which were relayed on to finish the merging process and its mechanism, in the light of a comprehensive presentation of the related international accounting standards.