The effect of accounting treatments for employee benefits according to international accounting standards on financial performance

Abstract

The main objective of the study is the role played by accounting treatments for employee benefits in accordance with Standard 19 and the extent of their impact on the bank's data, knowing the meaning of employee benefits and understanding the types of employee benefits according to international accounting standards and highlighting the method of international accounting treatment of employee benefits. The spatial limits of the research were represented by Ashur International Bank, the Iraqi Trade Bank, the National Bank of Iraq.