الاعتراف بتكاليف الجودة الخفية على وفق المعايير الدولية للمحاسبة

The Recognition of Hidden quality Costs in Accordance with International Accounting Standards

At the last two decades occurs many attempts to study and assessment the hidden quality costs for what represents that costs for business firms ,which is may surpasses apparent costs. That studies lead to introduce some proposed methods and models that that can be adopted in estimating those costs, considering it as a potential losses that business firms may face it, causes by productions and services quality problems . But the recognition , measuring and disclosure of this potential losses in the financial statements is still in minority. Notwithstanding , the (IAS) Internal Accounting Standards affirmation the possibility of recognition. That's why ,the business firms have to set a model to do that , according to the (IAS) Internal Accounting Standards. This paper basically aims to study and analysis of the hidden quality costs ,to get to proposal model for that, and conform with Iraqi economic environment . Then choose the light industries company as a sample for searching , after studying and analyzing the economic and financial reality of the company reached to the group's conclusions including : the recognition of hidden quality costs gives a clear form of the management of the economic unit of the amount of hidden quality costs generated by, and can propose a model accounting for the recognition of accounting for the hidden quality costs accordance with international accounting standards, can be applicable in the company's research sample.