Abstract
ABSTRACT Accounting disclosure is regarded as one of the main components to achieve the objective of financial records of saving appropriate information to the sides used to make economic decisions, which indicate clearly the economic unit to the users. The importance of disclosure has increased in relation with commercial banks considering the work in the fields of financial inter-mediation. Whereas, it collects most of society reserve and present credit to all branches of economic activity. To reach the international development of banking field, the committee of international accounting standards cares to issue a number of standards of bank which disclosure and the bases of accounting measure. This global progress of banking limits in the local and secular level lead to a wonder the degree of disclosure adequate in the Iraqi commercial banks to the local and secular variables in response with the international disclosure standards issued by the committee of international accountancy standards. .
