أثر الإفصاح عن بنود الدخل الشامل الآخر على ملائمة المعلومات المحاسبية: دراسة تطبيقية في مصرفي العراقي للتجارة والعراقي الأهلي

الملخص EN

The aim of the research is to test the impact of the disclosure of comprehensive income items and its role in enhancing the properties of relevance and predictive power of accounting information in the comprehensive income statement, knowing the measurement and disclosure requirements for items of comprehensive income and the extent to which international financial reporting standards are applied to determine the extent to which other comprehensive income values differ within the financial statements of Iraqi commercial banks.

The problem of the research emerged that the loss of the net income figure played its role in the process of measuring financial performance, which led to the emergence of the need to report on a broader concept of income, which is comprehensive income.

On the accuracy of financial analysts' predictions of stock prices.

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and that the net income figure is a basic measure of financial performance.

The hypothesis of the research was to show the extent of commitment of the research sample banks to disclose information about other comprehensive income items and the extent of its impact on the accuracy of financial analysts' predictions of stock prices.

This was done according to a methodology that relies on a set of previous studies that are related to the topic of research and the field of benefit from it, and a theoretical entry was made about contemporary accounting disclosure in the comprehensive income statement, and its relationship to the quality of information and its relevance in decision-making to ensure transparency in the financial statements, and dealt with the practical aspect.

Analyzing the extent to which the research sample banks comply with disclosure requirements according to the financial reporting standards and the impact of applying measurement and disclosure requirements in the balance sheet and comprehensive income statement.

The research concluded that there is a disclosure of comprehensive income items in the financial statements of banks and there is an effect of applying the standards to the financial statements.