configuration Requirements for Accounting for Financial Derivatives Between Reality and Expectations- Ahmed Saadallah Najm |Pages: 1-14|

Abstract: The Current Study Aimed to Identify the Impact of International Accounting Standards (Standard 39) on the Requirements of Accounting for Financial Derivatives and The Possibility of Their Application in Iraq. Banking In the Iraqi Financial Market, And the Results of The Study Concluded That There Is an Impact of The Impact of International Accounting Standards (Standard 39) on the Requirements of Accounting for Financial Derivatives from The Point of View of Accountants Working in The Banking Sector in The Iraqi Financial Market. (39) In Improving the Process of Recognizing Financial Derivatives as Well as Recognizing All Financial Assets and Liabilities in The Balance Sheet.

Issn Online

3006-7286

Impact Factor: (1.705)

International Jordanian journal Aryam for humanities and social sciences; IJJA publishing journal committed towards providing a platform to outstanding scientists and researchers to exhibit their findings for the furtherance of Humanities and Social Sciences. Issued by the Jordanian Center for Research and Studies.

Issn Online (3006-7286) sequential with Issn Online (2706-8455).

The Journal’s website supported the Arabic language with the ISSN number (2706-8455) in the period 2019-2023. The Journal began supporting the English language since the beginning of 2024 and with the ISSN number (3006-7286).