Possibility of use of fair value accounting to improve the quality of financial reporting information to Iraqi banks an applied study on a sample of banks listed in the Iraq market for securities

Abstract EN

Search problem was to investigate the effect of fair value accounting upon increase the quality of financial reporting information and aim of research to clarify fair value and quality of financial reporting in addition to measuring the impact of fair value on suitable and reliable reporting information.

the Importance of research was in accounting of statement fair value and its effect on study variables in achieving research objectives where hypothesis testing: - • There is a statistically significant relationship between fair value accounting and financial reporting information appropriate.

• There is a statistically significant relationship between fair value accounting and financial reporting information reliability study that adopted the deductive method, inductive, descriptive analytical.

The study found the most important set of findings, there is mention a strong positive relationship between fair value accounting and the presence of financial reporting information and the information financial reports prepared according to the fair value that had powerful effects in applying fair value accounting in Iraqi banks Because they affect the quality of financial reporting information and leads to fluctuations in the financial position of banks in normal times.

Search problem was to investigate the effect of fair value accounting upon increase the quality of financial reporting information and aim of research to clarify fair value and quality of financial reporting in addition to measuring the impact of fair value on suitable and reliable reporting information.

the Importance of research was in accounting of statement fair value and its effect on study variables in achieving research objectives where hypothesis testing: - • There is a statistically significant relationship between fair value accounting and financial reporting information appropriate.

• There is a statistically significant relationship between fair value accounting and financial reporting information reliability study that adopted the deductive method, inductive, descriptive analytical.

The study found the most important set of findings, there is mention a strong positive relationship between fair value accounting and the presence of financial reporting information and the information financial reports prepared according to the fair value that had powerful effects in applying fair value accounting in Iraqi banks Because they affect the quality of financial reporting information and leads to fluctuations in the financial position of banks in normal times.