In light of the reality of Iraqi accounting financial reporting, especially at the level of financial transfer companies and financial institutions, their lack of application of international accounting standards related to financial instruments and hedging operations to reduce the financial risks they face, and the impact on performance evaluation when conducting comparisons between local companies against Arab and foreign, as well as the effects of attracting foreign investments and openness to global markets to cope with the changes in these markets, the researchers addressed this problem and work on a proposed framework for the mechanism of Hedging of exchange rates in accordance with International Accounting and Financial Reporting Standards and within the classification of the accounting system for Iraqi banks and insurance companies as a cornerstone for the transition to IFRS.

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