The role of accounting measurement and disclosure under the framework of the International Accounting Standard (IAS8) in enhancing the quality of financial reports

http://Abstract The study aims to show the impact of accounting measurement and disclosure by the requirements of the International Accounting Standard (IAS8) - accounting policies and changes in accounting estimates and errors - in enhancing the quality of financial reports and achieving the objectives of the study and test its hypotheses. The questionnaire form was relied upon, as the opinions of academics, chartered accountants, and accountants working in companies in the city of Erbil were polled on the subject, and (210) individuals were selected from them. The study relied on the method of descriptive statistical analysis, analysis of study variables, and testing of their hypotheses using the Statistical Package for the Social Sciences (SPSS) program. The study reached a set of conclusions, the most important of which is that the accounting measurement and disclosure in the financial statements as required by the International Accounting Standard (IAS8) serves the users of these reports, because it indicates the fair presentation of the contents of these statements and helps to understand financial performance, and all of this will have a significant impact on improving users' decisions. As for its most important recommendations: It is necessary to conduct courses for owners of economic units, managers, and accountants, in which it shows the importance of applying the accounting standard (IAS8) with a high degree of transparency, accuracy and objectivity, which in turn improves the quality of financial reports.