شارك في قسم المحاسبة التدريسي د. محمد عبد الرسول جابر والتدريسية م.م. رواء غازي عبد الواحد<br /><br /> في المؤتمر الدولي المنعقد في ماليزيا مع نخبة من الأساتذة والعمداء في المحاسبة وعلى الصعيدين المحلي والعالمي حيث تضمنت مشاركتنا بالبحث الموسوم <br />"Measuring Profit Management Using the Loan Loss Allowance Applied to A Sample of Iraqi Private Banks"<br />قياس ادارة الارباح باستخدام بدل خسارة القرض المطبق على عينة من البنوك العراقية الخاصة .<br />The research aims to evaluate the local accounting procedures for the depreciation of bank loans In the local environment from the side, presenting and discussing the concept of profit management and its relationship to the provision for losses , as well as presenting and discussing the guiding regulations issued by the Central Bank of Iraq regarding loans from Accounting for the depreciation of bank loans and its impact on the practice of profit management. For the purpose of achieving the objectives of the research, the researchers measured the practice of profit management on a sample of Banks listed in the Iraq Stock Exchange using the loan loss allowance form The research reached a set of conclusions, the most important of which is that there are shortcomings in details. <br /> <br /> The indicative regulation issued by the Central Bank of Iraq related to accounting for impairment In addition, the management of the economic unit, including banks, can practice the management of bank loans through Profits by manipulating the recognition of the value and timing of loan impairment by increasing or Reducing the provision for loan losses, and then smoothing, maximizing or reducing income, in the manner that achieve its goals and interests. The research also presented a set of recommendations, the most important of which was to urge officials In the Central Bank of Iraq, including those who prepare laws, instructions, and guiding regulations with the necessity of Adapting the currently in force indicative regulations to comply with the requirements of the International Financial Reporting Standard 9 IFRS (Financial Instruments) and in compliance with the Iraqi environment for these standards.