Integration of IFRS and FN-IB Applications, as Well as Their Influence on the Value of Iraqi Banks

This study aims to measure the impact on value of banks in light integration application between international financial reporting standards IFRS and Financial Standard for Sustainability Accounting FN-IB, as well performance indicators research sample, using correlation model. Accordingly, was conducted 12 Iraqi investment listed Iraq Stock Exchange (2015–2021), i.e., 84 notes (bank/year). The variables were measured based models developed by previous literature, where effect applying International Reporting Standards (IFRS) (return assets, return equity, leverage, company size (total assets), earnings per share "before year 2015 2021"). Hence, FN-IB variable percentage disclosure sustainability accounting information according (18). dependent variable, company's value, measurement model (Tobin's Q) sample companies, addition measuring criteria two groups multiple regression. In statistical methods test hypotheses find out coefficient determination package social sciences (SPSS) spreadsheet programme (Excel), results showed a value. relationship varies positive, negative, strong, medium. inconsistency may be due size, management, cultural awareness investors, customers, regulators.