القياس و الافصاح عن مخاطر الأصول السامة لأدوات الائتمان في القوائم المالية للمصارف العراقية

Abstract EN

The objective of the study is to try to investigate the emergence of toxic assets and to highlight the risks resulting from the use of different types of assets, especially credit risk, and to try to measure the credit risk resulting from dealing with credit tools and how to disclose them in the financial statements of Iraqi banks.

To achieve this objective, Of the toxic assets with reference to the way in which banks disclose those risks in the financial statements of Iraqi banks and the main conclusion of the study that the Iraqi banks sample research does not disclose information Faithful and for measuring credit risk percentage and the way it manages those risks, and the study found the need to encourage banks to disclose all the necessary information to measure those risks to the fact that these disclosures and quantitative descriptive help to develop rapid measures to counter the credit risk and control