The impact of hedging mechanisms according to the financial reporting standard (9) on a vital canvas (Applied study on a sample of banks listed in the Iraq Stock Exchange

Abstract

Given the reality of financial reports and credit risks and the lack of application of Financial Reporting Standard No. (9) regarding hedge accounting to avoid credit risks facing banks, this thesis focused on studying hedge accounting in accordance with Financial Reporting Standard No. (9). The research problem was represented by the application of hedging mechanisms in accordance with the standard. Financial reporting (9) to confront credit risks, which may negatively affect its application in Iraqi banks. The importance of this research is highlighted by achieving the research objectives of reaching a solution through the application of financial reporting standard (9) to confront credit risks in Iraqi banks.