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Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.

. This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material. . This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material.