Layth Ali Hammadi Al-Tameemi, Sikna Swadi Wadi, Murtadha Mohammed Shan
This research aims to find out the extent to which companies adhere to international accounting standards and the effect of adherence to international accounting standards the efficiency of the financial market, the most important conclusion of the research mechanism is that the preparation of the financial statements of the insurance company is greatly affected by the economic and legal environment surrounding it as a part of society and affects the competitive environment of the company the researchers recommend the necessity for insurance companies to adhere to international accounting standards and strive to keep pace with developments and adopt innovative and creative solutions.