مدى تطبيق المعيار الدولي رقم (7)‎ : (الأدوات المالية : الإفصاحات)‎ في المصارف العراقية

الملخص EN

The banking sector is one of the important sectors that work to attract many investors and contribute to the diversification of the economy in various fields, and this helps the country in the process of progress and advancement in various fields.

Consequently, this research crystallized as a scientific contribution to the assistance of private banks in providing appropriate information That you need in order to take appropriate decisions by applying the international standard No.

7 in the banks of the research sample.

Where the research aims to identify the amount of the relative importance of disclosure of all financial statements in accordance with International Standard (7) In addition to learning about the degree of commitment of Iraqi banks to the disclosure requirements of International Standard No.

(7) for preparing financial reports.

To achieve these goals, researchers relied on a method Factor analysis and analysis of mono-variance) in testing results and interpretation of hypotheses.

And that the most prominent results of the research: - There is no statistically significant difference between the nature and limits of disclosure in the financial statements information (income statement, statement of financial position and cash flow statement) At the significance level of 0.05% , it is due to the difference in the size of the capital