The Role of Mark to Market on the Properties of Accounting Information in Kurdistan International Bank

Abstract

The general objective of financial reporting is to provide useful information to present  potential investors, creditors, and others help them make investment, credit, and other decisions. The title of the paper is one of the subjects that get large concerns in the financial and business world in the present time. I’m examining the role of Mark to Market on the Properties of Accounting Information in Kurdistan International Bank (KIB).The purposes of this research are as follows: 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 oriented fair value and the 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 directs toward fair value and the corresponding standards Iraqi on the reliability and dependability of accounting information in the financial reports of the Kurdistan International Bank. I’m argue 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 standards Iraqi on the reliability and dependability of accounting information in the financial reports of the Kurdistan.

Keywords: Accounting information, qualitative characteristics, Mark to Market Accounting, Kurdistan International Bank (KIB).