impact of the obligation to treat events subsequent to the balance sheet date in accordance with the requirements of international accounting standard No. (10) on forecasting financial failure

The study aimed to reveal the impact of commitment companies operating in Erbil Governorate, Kurdistan Region Iraq based on requirements international accounting standard (NO. 10) predicting financial failure. To achieve objective study, a questionnaire was made considering feedback from 50 academics and working professionals governorate, results were analyzed by statistical program, namely SPSS. show that there is statistically significant treat events subsequent date balance sheet accordance with International Accounting Standard No. (10) improving forecasting Additionally, this presented set recommendations such as necessity for governorate comply tenth regard modified unmodified appropriate disclosures.