Abstract

The study aimed to identify the extent of the commitment of the Iraqi banks of the study sample to the principle of accounting disclosure in the presentation of items of financial statements with respect to item receivables and provision for doubtful debts, which appear in the list of the budget on the grounds that the budget is one of the most important financial statements prepared by the banks. It is then the statement following the two items on the results of the financial analysis in order to achieve the objective of this study was divided into two banks each category contradictory for the other category in the presentation of the receivables and provision for doubtful debts. The first category, as the inclusion of accounts receivable, net, while the second category offer debtors the totals. Has been amended financial statements for each category to be consistent with the other category and then use the method of analysis of financial ratios so dependent on five financial ratios to indicate the impact on the financial results of the analysis. The study found a number of the most important results was that all of the accounts receivable and provision for doubtful debts has changed increases and decreases, which impact on the ratios used in the analysis. And finally, "and not least" has recommended the study a set of recommendations, which was the most important obligation of Iraqi banks to follow the same method, approaches and contexts in the presentation of items of financial statements and especially my budget, income and labor to conduct further studies on the remaining items, and other items so as to indicate whether there is a difference in way view the articles or not.