BANK CREDIT RISK AND WAYS TO MEASURE IT: AN ANALYTICAL STUDY OF THE IRAQI INVESTMENT BANK

Abstract

One of the most important measures that allow achieving effective competition for the bank within the banking competition market is to reduce the number of losses that banks are exposed to as a result of the banking risks to which they are exposed in general, and the bank follows scientific methods and methods in measuring and disclosing these risks and trying to control them because as it is known that Banking activity is surrounded by several risks that the bank cannot eliminate, but it can be reduced, and one of these risks facing banking activity is “bank credit risk”, so this research aims to study the accounting measurement process for bank credit risk and present the results that are reached, which represent useful information. to users of this information.