The effect of applying International Financial Reporting Standard No. (9) Financial Instruments on the quality of accounting information
DOI:
https://doi.org/10.58564/EASJ/2.4.2023.20Keywords:
quality of accounting information, IFRSAbstract
The research aims to diagnose the level of impact of the International Financial Reporting Standard (9) on the quality of accounting information with its variables (solvency, reliability, verifiability, comparability) in the Iraqi private commercial banks, which number (19) banks. The questionnaire was the main tool for collecting field data from the study community, so the questionnaire was designed according to the theoretical analysis of the existing variables and relationships, and the five-point Likert scale was used. The scientific addition was that the results of this research explored the nature of the impact of the International Financial Reporting Standard (9) to achieve the quality of accounting information, which will provide a guiding service for workers in this sector and its beneficiaries.
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Copyright (c) 2023 Rafid Hamid Zbala, Habib Affes
This work is licensed under a Creative Commons Attribution 4.0 International License.