To all licensed banks (the transition from the uniform accounting system for banks and insurance companies to international standards)
01/07/2016
(THIS IS A TRANSLATION BASED UPON EXTRACTED TEXT.. IT IS NOT 100%)
This guide Hink whore my best for the people
Since the banks No. 4 9 Law of 4 0. »And the law of the central brown or No. 4 for the year,. «
And securities law trivial number (4 »for the year 4 0 0 forestall not explicitly on the necessity of Tthaq standards
International Accounting in the preparation and presentation Almalhh menus, and the Council for the management of the central Iraqi thy issued
The hearing decision is not numbered E. 9 4 9) in the No 1 layer »7 0,» Behold, the annual financial statements of domestic banks counter
And in accordance with International Financial Reporting Standards. Therefore, the banks and financial institutions bound by those rainy Atthaq
And without delay. As well. About it, that the activity of an international banking activity, and that the banks ask Alnranilh
Final financial statements Iraqi banks prepared in accordance with International Standards on disclosure.
Forgetting what has Aqzhm T-formation of two committees to study the transition to international accounting standards and held
Several meetings and submitted its recommendations Ahma chest
Several meetings and submitted its recommendations Ahma connection 0
Based on the estimated decide tuberculosis Aajraat transition from the accounting system to the Institute Almakhadd
International and also softens
Of
6.
Amos 0 Lq
For banks (and companies Altamhn) Avisentha Aljulmflhaa shift Aanharo of 5 A, are
Given the end of the financial year 5A 0.2 Qadhir and move immediately to Molhr State so on Almsalrv
The companies Allen 0 Their Mother preparation of the final accounts for the year of 5 0 No Hsjmuathn, one of them in accordance with the accounting system
Unified as Gary tuberculosis Les unchanged, the second group in accordance with International Standards on Disclosure Tinltnla
Lydon said Nick include the Group's deposit-ray, Hnsny to clear all the requirements of the transition to the style of disclosure
And inventory variables for the next step of closing Haaadad lounges for a 6. «According to criteria
International disclose fully and Mlzo, and with the deposit-ray to the auditor in question.
In order to facilitate the requirements of metamorphism, enclose evidence of harm accounts tell the Iraqi central bank guided
LES by him _khasoso banks, as the central Hinll had adopted international standards fled atheism
Final Al_husahadabj since 5002 and put hee special accounts in 9 guide. , «P
Training and dissemination of knowledge
Central Alhzs show the Iraqi Board of Supreme Audit and Sls control and auditing profession links
Iraqi and Ganaah 0 of Certified Public Accountants ready to raid Haa transformation requires estimates of
Advice and experience and also softens
Not will be assigned a number of lecturers to prepare courses CFOs banks «God supervision
Central Office of Financial Supervision to lecturing at the Centre for Banking Studies at the Bank
Mashsdr according to the Iraqi Central Bank of directives.
Dis Council will organize a career monitoring and auditing of the Iraqi Society of Certified Public Accountants courses
To auditors. 0
A certificate obtained by the Observer after passing of these courses mandatory Almttalhat
For the position of director of the bank accounts or agree to his Atdeghiq bank accounts or Hrkt
Insurance and drawn from the financial institutions.
For this Alszd, we suggest that to be searched and counseling for better information systems for gods
Banks which amused Aolhh Tthaq Almhaier accounting and disclosure standards, both the development of existing systems
Or the adoption of new systems to Lima time banking activity Ikvaeh management needs 0
To take Maalzs ... with appreciation 0
ADDITIONAL TEXT ADDED LATER TODAY:
Committee amendments and additions to the uniform accounting system for banks and insurance companies
. a
Begina in committee.
A reference to it, managing a number of e e 8 0.3 1 aa not in a toward e 1 No 9 9 governors, »issued by the Central Bank of Iraq
And 8 287 in a 6 1 9 9 0 leaded »issued by the Ministry of Finance on form Bethlehem 0 Ithn, one to study the transition to standards
International accounting in preparing the financial statements and the second brochure amendments and additions to the required accounting system
Unified banks and insurance companies.
Committees met several meetings and hosted a number of experts, including legal Mahl- Mr. Adel Mohammed Hassoun /
President of the Iraqi Association of Certified Public Accountants and a soft head. Tdgahq to God in the central Iraqi legal and accountant
Mr. Taleb Ahvanla member of the Audit Committee in the Iraqi Central thy God.
It was study the issue and come up with what Lin
9 basis as valuable launches international standards ..
Hat that standardized accounting system for banks and companies acid released by the Sun has more »General did not Dk
Banks and private companies in a timely manner insurance. Namely, that the Banking Act No. 4 of 9 4. 0 and not the Central Bank Law
Or number of 0.0 and 0 is not trivial Securities Law No. 4 (what) for the year 4 0 0 not explicitly recounted a folding should be. Application
Amaabehr international accounting in the preparation and presentation of the Nativity for menus Vdz that the Council of the Iraqi Central Bank Management
Bzdh issued resolution numbered (a No 4 (in her layer 3 1 0 0 7 does not not prepare the annual mission, lists local banks according
International Financial Reporting Standards with a maximum of 3 2 1 Lee Tmah 0.0 L, so the banks and financial institutions binding Hthaq
Those crossings and without delay.
Those crossings and without delay.
The Las reconsider Mahasuha Alnouhd system of the bank and insurance companies no longer give, to the fact that the system has not held Ojz
Henk not private banks and that this system has been applied in wig 2 9 9 and did not change up to 5 9. N while I got
Magnify variables in Ntm information and established a new means of payment and Qgqrt crossings disclosure.
The banking activity in international activity and correspondent banks require financial Alhamat Final Iraqi Mdharv
Stomach and Qqo to Mgeijer disclosure Athh, which forced him private banks at the end of the year to prepare for Qmozjbn User
Finance (one of them in accordance with the uniform accounting system and the other in accordance with international standards (as well as that, there is no justification that Aaz
We remain isolated from the international Alahasuha bound and thought, Aatar while numerous local and changed Malr measurement
International disclosure and expanded to the economic prospects of Guetahh of the implications of successive economic crises in the turn of the century
St.
As Tashso on our Tqzm, the procedures to be her guardian work for the transition from the system to the accountant certainly Alassaahzo of
International is also softens
Spanish banks (and companies developing members) that can Altjul that's fine Ninhga encouraged.
Bam in view of the proximity of the financial year Ainhae {5 9. «Alananagal and stumbled immediately to state standards, the Committee to prepare Tgahrah
The final accounts of banks for a 5 year, not Bmtamoaneben, one of them in accordance with the uniform one-sixth as Gary
Work by the same second group in accordance with International Standards on Disclosure achieved without Nndmn second group show
Ravi and aim to hold a survey of all the requirements of the transition manner of disclosure and infinite variables Nhmso step
The next closing of Aazdad Albhanat banks for a 6. A and according to the international standards of disclosure and fully binding,
However Aada Ra (the auditor in question.
P generalize Alnatmd accounts of the killing of the Iraqi Central Bank to banks for guidance Yeh guide model, the Hat
The central bank had adopted international standards in the preparation of final accounts since 5. . Do not put accounts guide
Special hee in a 6 0 Lahr
The blood of the Central Bank of Iraq issued a binding decision to switch, according to the offer on the basis of his authority tomcat limited device
Banking and according to the law of God, the central Iraqi Ed No. 4 a year. E0
Presentation training and dissemination of 1 to Marafhn to extend a financial banks under the supervision of the Central Bank and the Office
The wiped s 0 for the preparation of the most important courses R. E .. 0
a . Q Ncaldv number of Zarethd. . AAA 0 of Iraq according to Mashsdr
Sim did not 0 AAA Lhasa. Banking Central Bank Collapse
Financial well-being of lecturing Collapse generating da center
A degradation of the directives. a . Behold, 0 God Iraqi legal courses for auditors.
. . Ah uncle scrutinizes accounts. 0 Society. 0 Hubble ways. .
Council's effort to regulate and control. No malice and that the father of data from a Mttkt mandatory for the position of Director
No . For Alihaa Aqubbaadajtaaza War, p.
And we get thrown certificate. Lamar Sada. Banks or insurance companies and Hrha of Establishments
Galleries and the bank. 0
the mission. To his father's own D. Wharf Ttunq standards that facilitate the process
. . Lab. 0 pf what the uncle. 0:00
S is the God of h and counseling the best systems do not Almallo 0 rat 's ass Blacksmith systems Lima time Adahat circuit activity
. Aa Zzmalhziha to extend .j At Bethlehem's 0
Over the Honey Tell me whether a Bitaiwir. And
Mahdbeh and standards, but as 0.
Touch in an efficient manner.
Traders have put the Iraqi Central Bank and the Financial Inspection Office and the Council of the profession of monitoring and auditing Society presentation
B
Mahesthn completed for legal support to prepare for this transition and to provide advice and requires stretching breach
And seal the record ..
a
Walid covenant era forbidding Shomran Ihsan Nuri al-Yasiri Salah Khalaf Mohammed Ibrahim Ryahr
Ivory mastermind mastermind of the year, Director General of the mastermind of the year
Central Bank of the Central Bank Board of Supreme Audit and the Ministry of the illness
Lmq lah 1 1.2 1 Lrh his No 1 Lrh 1.2 M 1.2 1 1.2 him
Azzam Badi Asaad Taha Ahmed era of peace Haifa Peter Roukatny solid Kazem Javed bear
Chartered Accountant Turned executive »mastermind in a chartered accountant
Ment securities market, the Central Bank of Iraq, the Iraqi Assembly
01/07/2016
(THIS IS A TRANSLATION BASED UPON EXTRACTED TEXT.. IT IS NOT 100%)
This guide Hink whore my best for the people
Since the banks No. 4 9 Law of 4 0. »And the law of the central brown or No. 4 for the year,. «
And securities law trivial number (4 »for the year 4 0 0 forestall not explicitly on the necessity of Tthaq standards
International Accounting in the preparation and presentation Almalhh menus, and the Council for the management of the central Iraqi thy issued
The hearing decision is not numbered E. 9 4 9) in the No 1 layer »7 0,» Behold, the annual financial statements of domestic banks counter
And in accordance with International Financial Reporting Standards. Therefore, the banks and financial institutions bound by those rainy Atthaq
And without delay. As well. About it, that the activity of an international banking activity, and that the banks ask Alnranilh
Final financial statements Iraqi banks prepared in accordance with International Standards on disclosure.
Forgetting what has Aqzhm T-formation of two committees to study the transition to international accounting standards and held
Several meetings and submitted its recommendations Ahma chest
Several meetings and submitted its recommendations Ahma connection 0
Based on the estimated decide tuberculosis Aajraat transition from the accounting system to the Institute Almakhadd
International and also softens
Of
6.
Amos 0 Lq
For banks (and companies Altamhn) Avisentha Aljulmflhaa shift Aanharo of 5 A, are
Given the end of the financial year 5A 0.2 Qadhir and move immediately to Molhr State so on Almsalrv
The companies Allen 0 Their Mother preparation of the final accounts for the year of 5 0 No Hsjmuathn, one of them in accordance with the accounting system
Unified as Gary tuberculosis Les unchanged, the second group in accordance with International Standards on Disclosure Tinltnla
Lydon said Nick include the Group's deposit-ray, Hnsny to clear all the requirements of the transition to the style of disclosure
And inventory variables for the next step of closing Haaadad lounges for a 6. «According to criteria
International disclose fully and Mlzo, and with the deposit-ray to the auditor in question.
In order to facilitate the requirements of metamorphism, enclose evidence of harm accounts tell the Iraqi central bank guided
LES by him _khasoso banks, as the central Hinll had adopted international standards fled atheism
Final Al_husahadabj since 5002 and put hee special accounts in 9 guide. , «P
Training and dissemination of knowledge
Central Alhzs show the Iraqi Board of Supreme Audit and Sls control and auditing profession links
Iraqi and Ganaah 0 of Certified Public Accountants ready to raid Haa transformation requires estimates of
Advice and experience and also softens
Not will be assigned a number of lecturers to prepare courses CFOs banks «God supervision
Central Office of Financial Supervision to lecturing at the Centre for Banking Studies at the Bank
Mashsdr according to the Iraqi Central Bank of directives.
Dis Council will organize a career monitoring and auditing of the Iraqi Society of Certified Public Accountants courses
To auditors. 0
A certificate obtained by the Observer after passing of these courses mandatory Almttalhat
For the position of director of the bank accounts or agree to his Atdeghiq bank accounts or Hrkt
Insurance and drawn from the financial institutions.
For this Alszd, we suggest that to be searched and counseling for better information systems for gods
Banks which amused Aolhh Tthaq Almhaier accounting and disclosure standards, both the development of existing systems
Or the adoption of new systems to Lima time banking activity Ikvaeh management needs 0
To take Maalzs ... with appreciation 0
ADDITIONAL TEXT ADDED LATER TODAY:
Committee amendments and additions to the uniform accounting system for banks and insurance companies
. a
Begina in committee.
A reference to it, managing a number of e e 8 0.3 1 aa not in a toward e 1 No 9 9 governors, »issued by the Central Bank of Iraq
And 8 287 in a 6 1 9 9 0 leaded »issued by the Ministry of Finance on form Bethlehem 0 Ithn, one to study the transition to standards
International accounting in preparing the financial statements and the second brochure amendments and additions to the required accounting system
Unified banks and insurance companies.
Committees met several meetings and hosted a number of experts, including legal Mahl- Mr. Adel Mohammed Hassoun /
President of the Iraqi Association of Certified Public Accountants and a soft head. Tdgahq to God in the central Iraqi legal and accountant
Mr. Taleb Ahvanla member of the Audit Committee in the Iraqi Central thy God.
It was study the issue and come up with what Lin
9 basis as valuable launches international standards ..
Hat that standardized accounting system for banks and companies acid released by the Sun has more »General did not Dk
Banks and private companies in a timely manner insurance. Namely, that the Banking Act No. 4 of 9 4. 0 and not the Central Bank Law
Or number of 0.0 and 0 is not trivial Securities Law No. 4 (what) for the year 4 0 0 not explicitly recounted a folding should be. Application
Amaabehr international accounting in the preparation and presentation of the Nativity for menus Vdz that the Council of the Iraqi Central Bank Management
Bzdh issued resolution numbered (a No 4 (in her layer 3 1 0 0 7 does not not prepare the annual mission, lists local banks according
International Financial Reporting Standards with a maximum of 3 2 1 Lee Tmah 0.0 L, so the banks and financial institutions binding Hthaq
Those crossings and without delay.
Those crossings and without delay.
The Las reconsider Mahasuha Alnouhd system of the bank and insurance companies no longer give, to the fact that the system has not held Ojz
Henk not private banks and that this system has been applied in wig 2 9 9 and did not change up to 5 9. N while I got
Magnify variables in Ntm information and established a new means of payment and Qgqrt crossings disclosure.
The banking activity in international activity and correspondent banks require financial Alhamat Final Iraqi Mdharv
Stomach and Qqo to Mgeijer disclosure Athh, which forced him private banks at the end of the year to prepare for Qmozjbn User
Finance (one of them in accordance with the uniform accounting system and the other in accordance with international standards (as well as that, there is no justification that Aaz
We remain isolated from the international Alahasuha bound and thought, Aatar while numerous local and changed Malr measurement
International disclosure and expanded to the economic prospects of Guetahh of the implications of successive economic crises in the turn of the century
St.
As Tashso on our Tqzm, the procedures to be her guardian work for the transition from the system to the accountant certainly Alassaahzo of
International is also softens
Spanish banks (and companies developing members) that can Altjul that's fine Ninhga encouraged.
Bam in view of the proximity of the financial year Ainhae {5 9. «Alananagal and stumbled immediately to state standards, the Committee to prepare Tgahrah
The final accounts of banks for a 5 year, not Bmtamoaneben, one of them in accordance with the uniform one-sixth as Gary
Work by the same second group in accordance with International Standards on Disclosure achieved without Nndmn second group show
Ravi and aim to hold a survey of all the requirements of the transition manner of disclosure and infinite variables Nhmso step
The next closing of Aazdad Albhanat banks for a 6. A and according to the international standards of disclosure and fully binding,
However Aada Ra (the auditor in question.
P generalize Alnatmd accounts of the killing of the Iraqi Central Bank to banks for guidance Yeh guide model, the Hat
The central bank had adopted international standards in the preparation of final accounts since 5. . Do not put accounts guide
Special hee in a 6 0 Lahr
The blood of the Central Bank of Iraq issued a binding decision to switch, according to the offer on the basis of his authority tomcat limited device
Banking and according to the law of God, the central Iraqi Ed No. 4 a year. E0
Presentation training and dissemination of 1 to Marafhn to extend a financial banks under the supervision of the Central Bank and the Office
The wiped s 0 for the preparation of the most important courses R. E .. 0
a . Q Ncaldv number of Zarethd. . AAA 0 of Iraq according to Mashsdr
Sim did not 0 AAA Lhasa. Banking Central Bank Collapse
Financial well-being of lecturing Collapse generating da center
A degradation of the directives. a . Behold, 0 God Iraqi legal courses for auditors.
. . Ah uncle scrutinizes accounts. 0 Society. 0 Hubble ways. .
Council's effort to regulate and control. No malice and that the father of data from a Mttkt mandatory for the position of Director
No . For Alihaa Aqubbaadajtaaza War, p.
And we get thrown certificate. Lamar Sada. Banks or insurance companies and Hrha of Establishments
Galleries and the bank. 0
the mission. To his father's own D. Wharf Ttunq standards that facilitate the process
. . Lab. 0 pf what the uncle. 0:00
S is the God of h and counseling the best systems do not Almallo 0 rat 's ass Blacksmith systems Lima time Adahat circuit activity
. Aa Zzmalhziha to extend .j At Bethlehem's 0
Over the Honey Tell me whether a Bitaiwir. And
Mahdbeh and standards, but as 0.
Touch in an efficient manner.
Traders have put the Iraqi Central Bank and the Financial Inspection Office and the Council of the profession of monitoring and auditing Society presentation
B
Mahesthn completed for legal support to prepare for this transition and to provide advice and requires stretching breach
And seal the record ..
a
Walid covenant era forbidding Shomran Ihsan Nuri al-Yasiri Salah Khalaf Mohammed Ibrahim Ryahr
Ivory mastermind mastermind of the year, Director General of the mastermind of the year
Central Bank of the Central Bank Board of Supreme Audit and the Ministry of the illness
Lmq lah 1 1.2 1 Lrh his No 1 Lrh 1.2 M 1.2 1 1.2 him
Azzam Badi Asaad Taha Ahmed era of peace Haifa Peter Roukatny solid Kazem Javed bear
Chartered Accountant Turned executive »mastermind in a chartered accountant
Ment securities market, the Central Bank of Iraq, the Iraqi Assembly