Influence Of Mark To Market Accounting On The Properties Of Accounting Information In Kurdistan International Bank

The general objective of financial reporting is to provide useful information to present and potential investors, creditors, and others to help them make investment, credit, and other decisions. The title of the thesis is one of the subjects that get large concerns in the finance and business world in the present time. We examine the influence of Mark to Market Accounting on the Properties of Accounting Information in Kurdistan International Bank (KIB).The application of international accounting standards and corresponding Iraqi standards directed towards fair value accounting and its impact on the qualitative characteristics of accounting information contained In the financial reports of listed companies in the financial services sector and banks in the Iraqi Stock Exchange in light of the global financial crisis, where increased interest in recently developed financial and investment activity at the local level and the means and methods that are in line with the modern business environment.The purposes of this study are as follows:Identify the fair value accounting standards and international Iraqi expected and the most important problems applied in KIB. And recognize the importance of fair value accounting standards from the point of view of the respondents, knowledge of the implications of the application of fair value accounting standards on the quality of financial reports for the Kurdistan International Bank, which can be checked through the following:The impact of the application of international accounting standards directed towards fair value accounting and corresponding Iraqi standards the appropriateness of accounting information in the financial reports of the Kurdistan International Bank (KIB).And the impact of the application of international accounting standards direct toward fair value and the corresponding Iraqi standards on the reliability of accounting information in the financial reports of the Kurdistan International Bank.This study has put forward through the findings of the, an important question whether the high-quality standards are effective and efficient in countries with weak investor protection laws. We attempt to answer the questions about the study and testing of hypotheses. They been developed the tool that appropriate to measure this purposes (questionnaire). In order to collect the necessary raw data, was used Likert scale quintet, which consists of1-5. Where they were given answer positive absolute five degrees, and answer the positive four degrees, the answer neutral has been given three degrees, while it was to answer negative two degrees, and one degree to answer negative absolute all paragraphs resolutions.The study’s analysis was based on usable responses collected from different manager’s types.A questionnaire was distributed to all members of the sample and the number of questionnaires retrieved was49out of a total of70which represent70%. The Kurdistan international bank has been chosen because of highest competitive and significant role in supporting the Iraqi economy; and also because it is considered one of the most affected sectors by technological information developments.The obvious and most interesting thing the application of the fair value concept in the bank section generates many ideas and real opportunities for reflect the financial statements desirable to the investors. All those applicable opportunities should be exploited practical from an economic perspective.The author argues that through the good results of statistical analysis could benefit from this remark conclusion in the areas of applications international accounting standards directed towards fair value and the corresponding Iraqi standards on the reliability of accounting information in the financial reports of the Kurdistan...