أثر إعادة تصنيف المعلومات المحاسبية في ظل تبني معايير الإبلاغ المالي الدولية-الأدوات المالية IFRS.9 على الخصائص النوعية

Abstract EN

The Aims of this current research is to describe the reclassification of accounting information under the adoption of international financial reporting standards, and describe of the impact of the option to reclassify accounting information under the adoption of international financial reporting standards on qualitative characteristics.

An analytical approach has been used for the current research, and the research sample has been chosen.

The intentional method was represented by (the Central Bank of Iraq) where the financial statements of the bank were analyzed by the research sample before reclassification and after reclassification.

The research reached the most important results that the use of the reclassification option for the financial statements items when applying the IFRS.9 standard provided useful information for the capital markets, which contributed to improving the qualitative characteristics.

The most important recommendations are the necessity of setting a detailed plan for the method of measuring the expected credit losses for the financial assets and liabilities concerned with this standard within the financial position which positively affects the qualitative characteristics of accounting information.