تقويم الإبلاغ المالي في ظل متطلبات معيار المحاسبة الدولي (1)‎ : دراسة تطبيقية في عينة من المصارف العراقية

الملخص EN

The research aims to evaluate financial reporting in a sample of private Iraqi banks according to requirements of the International Accounting Standard (1) [IAS 1], in order to identify the extent of bank administrations' commitment to prepare and present financial statements in accordance with the requirements of IAS 1 internationally applied.

Research method: The research adopted an investigative approach to analyze financial reporting in light of the requirements of International Accounting Standard (1) in Iraqi banks to determine the extent of compliance with the application of the standard requirements for the adoption of international financial reporting standards; as well as, adopting a deductive approach in the practical aspect, with the use of descriptive analysis to study the financial statements of Iraqi banks to measure the level of compliance (or non-compliance) with the requirements of International Accounting Standard (1).