Measuring the level application of IFRS based on the asset-liability approach in a sample of banks listed on the Iraq Stock Exchange
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The current research aims to measure the level of application of International Financial Reporting Standards based on the asset-liability approach in the Iraqi Stock Exchange, where the current research focused on the most prominent International Financial Reporting Standards that were based on the asset-commitment entry, especially the International Financial Reporting Standard (9), As the researchers prepared an checklist consisting of (13) paragraphs of the requirements for the application of the International Financial Reporting Standard (9) to test the level of application of the mentioned standard in the research sample banks, which amounted to (10) banks and for the period from 2016 to 2019. The researchers concluded that there is an application, but not complete, of the requirements of the International Financial Reporting Standard (9), and that the highest application was for (the Commercial Bank of Iraq, the Trans-Iraq Bank, and the Region Bank).
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