International Journal of Nonlinear Analysis and Applications

Identification and ranking the challenges of valuation and reporting of intangible assets after the IFRS implementation in Iraq

Document Type : Research Paper

Authors

Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran

Abstract

Intangible assets are identifiable non-monetary assets without physical nature and under the control of the business entity. Management can analyze the value of intangible assets by examining and evaluating the company and improving operations to increase business value more effectively. This study identified the practical components of measuring and reporting intangible assets among 13 financial experts in Iraq using the analysis hierarchy method (AHP), factor analysis, and structural equations. In other words, this study aimed to find the obstacles and problems in measuring and reporting these assets in Iraqi companies. The results showed a significant relationship between examining obstacles related to international reporting standards in intangible assets and the strategies adopted to solve these challenges. The strength of this relationship varies depending on the particular set of conditions or factors considered. Prioritizing these factors through AHP analysis provides insight into their relative importance in determining which challenges are most critical in the context of Iraq under IFRS. According to the research's third objective, the factors considered more critical regarding challenges in the valuation and reporting of intangible assets in Iraq were highlighted.

Keywords

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International Journal of Nonlinear Analysis and Applications
Volume 16, Issue 12
December 2025
Pages 103-117
  • Receive Date: 08 February 2024
  • Revise Date: 10 March 2024
  • Accept Date: 15 April 2024