English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

our current study aims to highlight the importance of accounting and fair value measurements in accordance with IFRS 9 (Financial Instruments Measurement and Classification) in Private Banks in Iraq and their role in achieving the qualitative financial information in their financial statements. Subsequently, the study states the most important problems and obstacles faced by the banking environment in Iraq in the application of this standard. To achieve the objectives of the study and to test the hypotheses a poll was applied to a sample of directors in Iraqi private banks and a sample of professors to collect their views on the matter. The study is based on the descriptive statistical analysis method for the analysis of the study variables and for testing the hypotheses. The most important results of the study were the lack of sufficient awareness on the importance of applying the accounting and fair value measurement in adopting and applying the international standard (9) in the production and disclosure of financial information. There are also issues facing the process of implementation as the study reached several recommendations, the most important of which is the need to provide the legislative and professional environment necessary to adopt and apply accounting and fair value measure and meet the international standard number 9.

The Importance of Accounting and Fair Value Measurements in IFRS 9 in Achieving the Quality of Accounting Information Disclosed in Private Banks