أنموذج مقترح للإفصاح عن المخاطر غير المالية التي أشارت إليها المعايير الدولية للتقرير المالي : دراسة تطبيقية في عينة من الشركات العراقية المدرجة في سوق العراق

Abstract EN

The research aims to identify and measure the risks that have been referred to within the international financial reporting standards in preparation for disclosure in the financial statements and their effect on any of the income and financial position elements in order to serve the users of the financial statements to rationalize their economic decisions.

In order to achieve the goal of the research, the researcher used some financial statements (the balance sheet, income statement, and trading prices in the Iraq Stock Exchange) of the industrial and financial companies represented by the Baghdad soft drinks company, the modern sewing company, the national investment bank and the Al-Mansour investment bank.

by collecting previous sources and studies, the researcher also used the descriptive and analytical approach in the practical side by applying statistical and financial analysis to measure the risks referred to by the international standards for the report.

the research found that risk measurement and disclosure information is considered appropriate and useful information for users of financial data, because it helps them to rationalize economic decisions and reduce their level of uncertainty, and that this type of information addresses weaknesses in accounting information that do not meet the requirements of disclosure and do not serve users the most important recommendations recommended by the researcher : for the international accounting standards board to provide a unified methodology for measuring risks and obligating all companies that apply international financial reporting standards to submit their financial statements, including information on measuring the risks they were exposed to, for the purpose of enhancing the qualitative characteristics of accounting information in the service of economic decision makers.