الإمكانات و التحديات لتطبيق معيار التقرير المالي الدولي (IFRS9)‎ في المصارف الليبية و العراقية : دراسة مسحية

الملخص EN

The research aims to show the available potentials in the Iraqi and Libyan banking sector in order to implement the (IFRS9) standard.

In addition, it aims to identify the most important challenges that may face the application of that standard in those banks, and the disparity in those applicability and challenges in Iraq and Libya.

To achieve these goals a questionnaire form has been set by the researchers including four dimensions of applicability and five of the most important challenges facing that application.

The research sample includes eight Iraqi banks and seven Libyan banks.

(185) valid forms for analysis have been retrieved from the total of the forms distributed to accountants and administrators in those Banks during the year 2020.

The research has concluded that there is an agreement among the members of the research sample on the importance of the availability of material, human and technical resources, in addition to supporting government external bodies in promoting the application of the (IFRS9) standard in Iraqi and Libyan banks.

In addition, there is a set of challenges that hinder the success of this application.

The most important of these challenges is the cost constraint.

The research also has found that there is a discrepancy between the Iraqi and Libyan banks in terms of application capabilities, while there is no difference between these banks in terms of challenges, the researchers recommends that efforts should be intensified in banks to make (IFRS9) application successful.