Academy of Educational Leadership Journal (Print ISSN: 1095-6328; Online ISSN: 1528-2643)


The role of using Financial Reporting Standards (FRS 9) in Enhancing the financial performance of Iraqi Commercial Banks

Author(s): Asaad Munshid Mohammed

One of the most significant issues in philosophy is the issue of Recognizing and Measuring Financial Instruments bases for protecting against credit losses and reducing their effects is the accounting provision, which is regarded as a loan provision, but the location at which the equation is used. which is the global norm for creating financial reports in light of the objections Losses are not recognized as an accounting proposition under international accounting rules credit Loss Model, 9IFRS the Financial Reporting Standards of the World (IFRS9) determination of this model is its most significant feature since it calls for banks to make provisions to cover risks based on my assumptions of how credit risks would play out despite his influence on the growth guarantees, the bank places the responsibility to Iraq.

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