تأثير تبني محاسبة القيمة العادلة وفق معيار (IFRS13)‎ في مستويات التحفظ المحاسبي : دراسة في عينة من المصارف العراقية

الملخص EN

The study aimed to know the impact of fair value according to standard (IFRS13) on the accounting conservatism in the Iraqi banking sector for (16) banks from years 2015-2017.

The study found that the level of importance of fair value through other comprehensive income varies according to different Iraqi banks.

Also, found that the level accounting conservatism varies according to different Iraqi banks.

Furthermore, the study found that there is insignificant relationship between the fair values according to standard (IFRS13) on the accounting conservatism.