The Impact of Adopting the Financial Reporting (Standard 9) On Electronic Banking Systems

Abstract:  The current study aimed to identify the impact of adopting the financial reporting standard 9 on electronic banking systems, the Iraqi private commercial banks as a model, and to achieve the goal of the study, the researcher used the questionnaire tool that he applied using the descriptive analytical method on the study sample, which consisted of (170) accountants in the Ashur Bank The results of the study concluded that the average answers of the study sample on all paragraphs of the impact of adopting the financial reporting standard (Standard 9) on electronic systems came with a varying degree of impact, ranging between (medium and high), but they were close, and this is due to the agreement of the study sample that all paragraphs The study tool has an impact on electronic systems. While the total arithmetic means of the study sample's responses to the effect of adopting the financial reporting standard (Standard 9) on electronic systems was (3.50) and a standard deviation of (1.02) with a medium effect. In light of the results, the study recommended the need to employ the international standard (Standard 9) to enable electronic systems to re-measure investments at fair value electronically, periodically and continuously.

Keywords: Financial Reporting Standard 9, Electronic Banking Systems.