Al-Baaj, Q.M. and Lafta, S.Z. gestured 2023. 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. Al-Ghary Journal of Economic and Administrative Sciences. 18, 2 (Nov. 2023), 813–830. DOI:https://doi.org/10.36325/ghjec.v18i2.13914.