إعداد القوائم المالية على وفق معيار الإبلاغ المالي الدولي (9)‎ و تأثيره في التصنيف الائتماني للوكالات العالمية : دراسة لعينة من المصارف العراقية المدرجة في سوق العراق للأوراق المالية

Abstract EN

This research deals with role of the preparation of financial statements in accordance with the IFRS 9 "Financial Instruments" which is applied recently by Iraqi Banks in the credit rating agencies, the study tried to find the relationship and the effect of the financial statements prepared according to IFRS 9 (financial position, income statement, other comprehensive income, change in equity ststement) to Iraqi banks listed in the Iraqi stock Exchange on the credit rating according to these international agencies, and we adopted the descriptive analytical approach based on the collection of data on the phenomenon and its interpretation, we used the questionnaire as a tool to collect the data in the Iraqi banks, we distributed (105) questionnaire.

The data were analyzed by using (SPSS) through the use of computational circles and create a relationship with the coefficient of correlation (Person), either influence the relationship has the researcher used (T-test, ANOVA-test).

The stady found a set of results, most notably that the preparation of financial statements in accordance IFRS9 affects according to the credit rating of the world such as Fitch, Moody's, S & P Global agencies in terms of disclosure of credit facilities through the statement of financial position as well as profits realized after the application of the standard IFRS 9 and calculating the provision of credit losses expected and also a reflection of changes in the fair value of financial assets and liabilities in the list revealed other comprehensive income, the study sets a number of recommendations and was the most important one is developing the strategic plan for the Iraqi banks and explain how to enter the Interntatonal Credit Rating according to agencies and in line with the international financial reporting standards IFRS and therefore this It will increase the confidence and credibility of the financial statements and non-financial.