THE ROLE OF ACCOUNTING INFORMATION PREPARED ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS IN MEASURING AND EVALUATING THE FINANCIAL PERFORMANCE OF COMPANIES IN LIGHT OF CRISES. AN APPLIED STUDY IN A SAMPLE OF COMPANIES LISTED ON THE IRAQ S

The research aims to use accounting information to measure and evaluate the financial performance of private Iraqi banks, by applying the research to a sample of commercial banks listed on the Iraq Stock Exchange on the financial statements for the years 2020, 2021, 2022, and 2023, as the research attempts to test the hypothesis that the research sample companies are the beginning of the period in which Iraq and the world witnessed the outbreak of the crises pandemic, which began to affect the financial years and financial performance for the years that followed through studying and analyzing the financial data, trading movement and stock prices in the Iraq Stock Exchange.The researcher concluded that the impact of the pandemic was in the years 2020, 2021, and began to gradually decrease in the years 2022 and 2023 in the research sample companies.