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- Title
املصارف العراقية متتثل فعليا ملعايري اإلبالغ املايل الدولية.
- Authors
املدرس عليماجد ه; منذر جبارداغر; هاشم علي هاشم
- Abstract
This research aims to determine the level of compliance of Iraqi banks with application of International financial reporting standards (hereafter IFRS). In more specific, we study the choices of accounting policy for Iraqi firms after IFRS. In order to achieve this goal, we employ the data of the Iraqi firms listed in the Iraq stock exchange- banking sector, as we analyze the content of financial reports of 18 banks for the years 2015-2017-2019. The results indicate weak Iraqi banks’ compliance with IFRS requirements. This matter, that is, non-compliance, that the announcement of the regulatory authorities in Iraq to oblige banks to adopt and apply IFRS is just declaration of adoption without an actual application of these standards in the real world.
- Subjects
IRAQ; BANKING industry; BANK compliance; ACCOUNTING policies; FINANCIAL statements; INTERNATIONAL Financial Reporting Standards; ACCOUNTING standards; LISTING of securities; INTERNATIONAL banking industry
- Publication
Economic Sciences, 2023, Vol 18, Issue 69, p197
- ISSN
1814-9669
- Publication type
Article