Abstract
The research aims to identify the accounting qualification, analyse the indicators of financial performance and test the impact of the qualification on the financial analysis of financial statements under the application of the International Financial Reporting Standard (9), and indicate the level of its practice in a group of banks (Al Ahli, Baghdad, Commercial, Middle East, Ashur, Mosul) through analysis using ratios (Profitability, trading), and to achieve the objectives the research deals with a sample of (6) banks listed on Iraq's stock market over a while from (2017-2021), and the variables are also quantified according to the benefits method and statistically analysed such as Pearson's association to measure the correlation between variables. Based on the financial statements of the Directory of Iraqi Enterprises Listed in the Iraq Securities Market and the results show that banks exercise accounting qualifications when disclosing the results of their financial position at varying rates, there is an impact of the reservation on the financial analysis, and this principle continues to receive broad attention and imposes its strength on accounting practices and procedures. Research recommends that organisations with conservative accounting policies should not abandon the application of such policies and should continue to apply them when preparing their reports. ", while not overstated, because it enhances the ability of those reports to evaluate and improve accounting performance. Keywords: accounting conservatism, standard (9), financial analysis
