Abstract
Abstract The research aims to study and diagnose the accounting conservatism practices in the banks listed in the Iraqi market for financial instruments by using the modified receivables model and then urging the economic units to choose conservative practices that suit the business environment in which these units operate in order to help provide honest, clear, easy to understand and amenable information. For comparison and fairly for all parties to the economic unit, and the research was applied in a sample of Iraqi banks for the period (2016-2020). Through the use of the modified receivables model for the most beautiful measure of the level of accounting conservatism and the statement of the role of the international financial reporting standards on the accounting conservatism, and purely reached a set of conclusions, the most important of which was that there is a possibility to use the modified receivables model in measuring the level of accounting conservatism in the research sample bank, as well as these practices It can help in rationalizing the administrative decisions of this bank.
