Received: 15-12-2022 Revised: 17-12-2022 Accepted: 04-03-2023
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.
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