Special financial statements as an input to enhance the relevance of financial and non-financial information

Abstract

 The research aims to clarify the concept of private financial statements and their role in enhancing the appropriateness of financial and non-financial information through preparing special financial lists containing financial and non-financial information based on the various needs of users to help them make their decisions. For the purpose of testing the hypotheses of the study, a questionnaire was used, and it was distributed to the research sample represented by the commercial banks, the General Company for Electrical Industries, the Iraq Stock Exchange and the Office of Financial Supervision.  This is in order to help the various users in making their own decisions because it contains financial or non-financial information that is suitable for the various needs of users.