Accounting Measurement and Disclosure in Accordance With the Requirements of "IFRS9" to Activate the Mechanisms of Corporate Governance: An Applied Study
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Baaj, Qasim Muhammad Abdullah (Author) |
| مؤلفين آخرين: | Al-Husseini, Shaima Muhammad Khattar (Co-Author) |
| المجلد/العدد: | مج25, ع3 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2023
|
| الصفحات: | 203 - 216 |
| ISSN: |
1816-9171 |
| رقم MD: | 1437907 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Measurement | Accounting Disclosure | IFRS9 Financial Reporting Standard | Corporate Governance
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The purpose of the current research is to activate the mechanisms of corporate governance based on accounting measurement and disclosure in accordance with the requirements of (IFRS 9), and to achieve this goal, the research adopted the Iraq Stock Exchange by focusing on the banking sector by (10) banks and for (4) years (National Bank, Bank The Islamic South, the Iraqi Credit Bank, the Bank of Asia in Iraq, the Iraqi Union Bank, the Middle East Bank, the Bank of Baghdad, the Mansour Bank, the Sumer Bank, the Elaf Bank), and accordingly it was relied on (the volume of investments, loans, capital adequacy, and the value of expected losses), And to analyze the results, the (Excel) package was adopted, and as a result, the results showed that the International Financial Reporting Standard 9 provides detailed instructions for preparing financial reports, including measuring and disclosing financial assets, liabilities, and equity, through accurate measurement and disclosure in a timely manner. and financial liabilities, IFRS 9 helps to enhance transparency and accountability in corporate governance. In addition, the standard makes it easier to evaluate the performance of companies, allowing for more informed decisions. |
|---|---|
| ISSN: |
1816-9171 |
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