أثر تطبيق معايير الإبلاغ المالي الدولية (IFRS)‎ على التحفظ المحاسبي : دراسة تطبيقية على عينة من الشركات المدرجة في سوق العراق للأوراق المالية

الملخص EN

This paper aims to investigate in which extent of the possibility of international financial reporting standards (IFRS) to reduce the degree of conservatism in the financial statements of Iraqi companies listed on the Iraq Stock Exchange (ISX).

The sample was represented by 10 Iraqi banks listed on the Iraq stock exchange for the period from 2012-2017 (3 years before IFRS and 3 years after IFRS).

This paper was based on a major hypothesis is that IFRS has a negative effect on the Conservatism in the balance sheet and income statement, we find that the IFRS have a significant affect the conservatism in the balance sheet only.

but the income statement, IFRS has no significant negative impact on it.