Abstract

This research preparing interim financial statements of the joint stock companies listed on the stock marketing Iraq and its impact oration align vestment decisions in this market ,where they were studying the role of interim financial statements in the provision of accounting information accurate and fast reflect the financial situation of the rialto these companies, and this enables investors to predict net profit after tax and determine the tax debtor the one hand and also the possibility of saving cash by the organization works to pay the tax debt, which would resulting every stage of the preparation of interim financial statements and then-tax an upland therefore the return on the shares of these companies. The process of preparing interim financial statements increase confidence in these lists, it is tootle make sure that the company discloses efficient for users. In order to test their search hypotheses has been the adoption of the amend mentor the interim financial statements prepared by the Kurdistan International Bank for Investment and Development.