-The discussion of the international standards in general, and the international accounting standards in particular are admittedly recognized as messing with de facto truths. Purchasing management for trading with the IMF is an essential issue which should be considered in the organization structure. This research has aimed to draw the attention of the Commission of international Accounting standards to a simple part within the international Accounting standard which is (borrowing costs). | 503 Int. J Sup. Chain. Mgt Vol. 8 No. 1 February 2019 Investigating the Dimension of Applying the Accounting Standard-Borrowing Costs-on International Monetary Fund IMF Loans by Purchasing Management Amal Noori Mohammed Accounting Department Administration and Economics college Baghdad University Iraq Abstract-The discussion of the international contributes to the financing of new projects or the standards in general and the international rehabilitation of the sustainability of old projects accounting standards in particular are admittedly through the financial resources on one hand and on recognized as messing with de facto truths. Purchasing the other hand it is considered as one of the most management for trading with the IMF is an essential important problems that might hinder the reform and issue which should be considered in the organization economic development of the countries through the structure. This research has aimed to draw the attention of the Commission of international consequent borrowing costs. So the concept of Accounting standards to a simple part within the borrowing costs was originally linked to loans that international Accounting standard which is created them if there is no loans consequently there borrowing costs . The fact that this criterion settled will be no loans costs when you hear The term for identifying the practical steps in the description of borrowing costs the first thing come to mind is the the accounting treatment through the capitalization of cost of obtaining the loans meaning that the cost of borrowing costs and did not mention the accounting obtaining loans resulting in what is known as the treatment for loans costs that may be endured by the loans interests regardless of the amounts ways of lender when the borrower fails to repay part or all of calculation the dates of maturity and how to pay the loaned amount. As this part were not discussed under any item of the standard items when there is And being a burden borne
