Disclosure of accounting information and its impact on measuring the performance of Rafidain Bank using the solvency ratio

Rashid Abdul Sattar, Raja

	Disclosure of accounting information and its impact on measuring the performance of Rafidain Bank using the solvency ratio
Journal of The Iraqi University
Article 1, Volume 3, Issue 30, 2016, Pages 503-526
Author
Raja Rashid Abdul Sattar
Abstract
The accounting disclosure reflects the accounting effort. It requires the necessity of covering financial reports with all the information necessary to give the users of these reports a clear and correct picture of the banking business and the principle of disclosure of the accounting information presented in the financial statements, which are used to make investment decisions and bank credit. Of the accounting principles that are important to show the value of accounting information as accounting information is an essential and effective tool in view of the development in the administrative and economic fields. When measuring the performance of the bank using the solvency ratio means the degree of protection and safety is represented by the protection of depositors' funds from the risk of non-good employment of the bank's funds and therefore highlights the role of disclosure of accounting information using the proportion of solvency because the banking operations are accurate and fast in the completion of tasks so the accounting of banks must be a high degree Flexibility, clarity and speed in order to facilitate the timely extraction of accounting data, statements and information. In order to achieve the objective of the study, the research was divided into: Research Methodology The first topic is the theoretical aspect and the second part is the practical aspect and the conclusions and recommendations.

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