Using the Profit Multiplier Model to Apply Fair Value Accounting to (IFRS-13) and Improving the Quality of Accounting Disclosure (an Applied Study in Khaleeji Commercial Bank)

The research aims to address the concept of fair value accounting according to International Financial Reporting Standard No. (13), and to demonstrate the role of accounting measurement and disclosure according to the principle of fair value on the quality of accounting disclosure, and thus influence the process of administrative decision-making according to international standards, with a focus on the International Financial Reporting Standard. The research community is represented by the banks listed in the Iraq Stock Exchange, as for the research sample, it is represented by the Khaleeji Commercial Bank, and the research has been applied in this bank for the data of the years (2017-2021). The research concluded that the measurement and disclosure of fair value can help improve the quality of accounting disclosure by providing appropriate and reliable information that can help meet the needs of users of accounting information, as it provides useful information for current and prospective users to help them make their various operational and strategic decisions, as well as Assistance in providing the necessary information to estimate future operational, investment and financing cash flows.