استخدام معيار الابلاغ المالي (IFRS) 13 لتعزيز جودة البيانات المالية وانعكاسه في قرارات المستثمرين

Using the Financial Reporting Standard (IFRS) 13 to enhance the quality of financial statements and its reflection in investors' decisions

The aim of this research is to achieve several goals, the most important of which is a statement of the role of applying and using the Financial Reporting Standard (IFRS) 13 to enhance the quality of financial data by providing accounting information that is fair in portraying the financial statements and determining the impact of financial reports based on the Financial Reporting Standard (IFRS 13) on the accuracy of the information The financial resources provided to the investors, which helps them in issuing their investment decisions, and to achieve the objectives of the research, primary sources have been adopted, represented by books and published reports, references, theoretical and experimental studies, research and periodicals, and secondary sources, by preparing and developing a scientific questionnaire Arbitrated by following the deductive method Previous studies followed the formulation and testing of hypotheses and the analytical and descriptive approach to data collection and analysis. The research used the statistical analysis program (spss) with a statistical analysis of (150) questionnaires, constituting (93.75%) of the preparation of the total distributed questionnaires amounting to (160) questionnaires, where members of the research community were From a group of branches of Iraqi private banks, numbering 6 banks, in addition to investors inside the headquarters of the Iraq Stock Exchange. The research sample was selected from the employees working in those banks and those concerned in the field of research, in addition to investors and businessmen in the Iraq Stock Exchange. The study tested several hypotheses that were It stems from a main hypothesis that “activating measurement at fair value in the financial statements using the Financial Reporting Standard (IFRS13) leads to obtaining more quality financial statements, and this in turn has an impact on supporting and assisting investors in making their decisions.” The research findings showed that there is a positive effect of measurement Using the Financial Reporting Standard 13 (IFRS) on the quality of the financial data and it is an imperative for it at the present time and in the future in light of the increasing rates of inflation, price changes and rapid technological developments. The financial information obtained as a result of the process of using it is more quality for them, which leads to rationalization and correction in their decisions.