أمكانية تطبيق معايير الاستدامة المحاسبية في التقارير المالية لتعزيز جودة الابلاغ المالي للمصارف العراقية الأهلية في محافظة البصرة

الملخص EN

The possibility of applying the accounting sustainability standards in financial reporting to supply the Quality of financial reports in Iraq banks privacy of Basra: The research aims at identifying the effects of the application of accounting sustainability standards on the quality of financial reporting contained in the financial reports issued by Iraqi companies listed in the Iraqi market for securities through the analysis of financial reports and noting the extent to which they contain sustainability indicators that can reflect the reality of the financial position and the appropriate information Which can be provided by those reports for decision-making by stakeholders.

The financial statements of the research sample have been studied and analyzed to determine the extent to which accounting sustainability indicators are applied, as well as their impact on decisions that may be taken based on the information contained in those reports.

The researchers recommend that accounting sustainability criteria should be applied in the presentation of the financial statements in a way that enhances the credibility and reliability of the information contained in the financial reports submitted by the companies and reflects the fact of their financial activity.

Key word: Accounting Sustainability, Financial Reporting, Banks.