انعكاس تطبيق المحاسبة عن حقّ الامتياز وفق معيار الإبلاغ المالي الدولي (15) على تقرير مدقّق الحسابات وتقرير مجلس الإدارة

Abstract

The research aims to evaluate the impact of franchise accounting practices based on International Standard 15 on the quality of financial reports and provide recommendations and guidelines to improve franchising accounting practices and to indicate the importance of full disclosure of changes in the financial statements and their reflection on the franchise and to identify the concept of franchising and the most important features and services provided to the beneficiary parties. In order to achieve the objectives of the study, the researcher prepared a questionnaire consisting of two axes, the first is the axis of franchise and the second axis of financial reports depending on the research variables. The study population consists of a group of respondents in Iraqi private companies, audit companies or offices and Iraqi universities, and the study sample is represented by auditors, academics and accountants who were distributed the questionnaire form to them and their number was (136). The impact of the variables was shown by the use of the statistical program (SPSS) in the analysis of the questionnaire by the researcher and also the use of appropriate statistical tests for that purpose, the hypotheses were tested and conclusions were reached, the most important of which was that the study proved that there is a relationship between accounting for franchising according to the International Financial Reporting Standard (15) and the quality of financial reports, meaning that the expansion of franchise contracts needs high-quality financial statements that can be relied upon in making reassuring investment decisions. The research concluded with a number of recommendations, the most important of which is compliance with the accounting requirements set out in the International Financial Reporting Standard (IFRS15) for franchising accounting, and providing more information about franchising to local investors, through the establishment of websites or a booklet explaining the basics of franchise contracts, the role of the grantor and the grantee, the advantages and risks of investing in franchising, and organizing workshops or seminars on franchise contracts for local investors