مجلة القرطاس للعلوم الإقتصادية والتجارية
Volume 3, Numéro 1, Pages 130-148
2023-06-29
A Problems Expected To Apply Ifrs 9 In The Iraqi Private Banks
Authors : Hadi Ali Hussein . Al-ardawe Ameer Ageed Kadhim . Kareem Saja Najeh .
Abstract
abstarct: This study aims to identifying the problems and difficulties that the private Iraqi banks are expected to face prior starting the application of Financial Accounting Standard Reporting No. 9, which is expected to be implemented on January 1, 2019. In order to identify these problems, the researchers prepared a questionnaire which was distributed to a sample of 60 individuals (CBI, Basra Branch, 15 private banks, 25 Chartered Accountants, And 20 Instructors of Accounting and Finance and Banking Science. 60 Questionnaire were distributed, of which only 50 were returned, and the statistical program for social sciences was used The study showed the following; Provisional level are expectation to the substantially increased under IFRS9. Bank Iraqi will have to estimated or book an upfront ion, forward-looking expectations losses over the lifted of the financial facilities and monitor for the ongoing credit-quality deteriorations. Bank Iraqi will the need to classification asset. They will also needs to map production that can be classified before the calculated (contractual cash flow) The Further equity issuance The may be need, with the potential for greeted pro-cyclicality on lend and provision owing to IFRS9
Keywords
Keywords: IFRS 9. IAS 39. FVPL, FVOCI, Impairment of Assets, Expected credit losses, Measurement at initial recognition, Hedging
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