تداعيات التحفظ المحاسبي وفقا للإطار المفاهيمي المشترك (FASB and IASB)‎ و انعكاسه في الإفصاح عن المخاطر المصرفية : دراسة في عينة من المصارف العراقية

الملخص EN

This study aimed to identify the disagreement that led to remove the accounting conservatism from the qualitative characteristics of accounting information from the common conceptual framework that was issued in 2010, and the reason that led to it being restored again in 2018.

Also aimed to measure the level of accounting conservatism and risks disclosure of banking in selected of Iraqi banks.

The research sample was determined by ten banks only, depending on the sample selection requirement, which includes the availability of financial statements on the research variables during the ten-year period covered and extending from 2010-2019.

The research reached a set of conclusions, the most important of them, the level of accounting conservatism and risk disclosure varies according to the research sample banks.

The study also found that there is a significant relationship between the accounting conservatism and the risks disclosure of banking.

There is also a clear effect of the accounting conservatism on the risks disclosure of banking.