HIGHLIGHTS
- who: Abo AL Hassan Qasim et al. from the Al-Bayan University have published the research work: Journal of Research in Social Science and Humanities (2023), 3(1): 7-12 DOI: 10.47679/jrssh.v3i1.35 ISSN 2809-3356 (print), ISSN 2807-3916 (online), in the Journal: (JOURNAL)
- what: In light of the research problem and its concepts, the main objective of the research is: According to the International Financial Reporting Standard 9 (IFRS) entitled Expected Credit Loss Model, Financial Instruments - Recognition and Measurement, in Reducing Loan Risk to Improve Financial reporting in Iraqi commercial . . .
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