The primary goal of this study is to examine the relationship between the impacts of fair value disclosure according to IFRS7 in maximizing the company's value in the Iraqi environment by applying it to a group of private Iraqi commercial banks. The goal of exposure is for the financial information included in the reports to be sufficient to help its users guide Their investments in the right direction, or to help in making rational decisions and to determine the response rate for comparison between investment banks and others, so there must be a link between the characteristics of accounting information and the purpose of its use. A unique scale was used to disclose the fair value, containing a set of questions disclosed in the four financial statements. Specific grades were given, and weights were given to the fully informed information (3 steps), the partially revealed information (2), and the undisclosed information (1). Degree after unifying the five disclosure ratios calculated based on the financial statements after converting them to standard numbers to make them homogeneous and remove the differences resulting from the mechanism of calculating each ratio. Tobin's Q index was relied upon to measure the company's value and calculate the values and proportions of the study variables in preparation for finding statistical relationships between the variables. Use the One-Sample Kolmogorov-Smirnov Test to test the normal distribution of data, the unit roots to test the predictability of the time series, and the standard deviation of the estimated error T-test One-Sample, Error of the Estimate: Std, and the one-way analysis of variance (ANOVA).

IFRS7, Fair Value, Company Value

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