Abstract
The current research aims to measure the role of disclosure of operating sectors in accordance with the financial reporting standard IFRS8 to improve the transparency of financial reporting among a sample of Iraqi commercial banks listed on the Iraq Stock Exchange, for the financial period (2019-2023), which is represented by (42) banks. The research was adopted Based on the applied approach and its impact, the research sample included a group of banks included in the Iraqi stock market, numbering (5) banks (Al-Mansour Investment, the National Bank of Iraq, the Credit Bank of Iraq, the Gulf Bank, and the Arab Levant Bank). The reason for choosing these banks is due to their distinctive features. In order to suit the research variables and their requirements in the short and long term, the study came out with a set of recommendations, the first of which was that IFRS 8 enhances the transparency of financial reporting by providing detailed information about the company’s performance in each operational sector, and this shows the banks’ interest in disclosing information such as revenues and expenses. And the profits, losses, assets and liabilities of each operating segment separately, which helps investors and other users better understand the company's performance.