The research aims to determine joint costs based on certain criteria in selecting the appropriate method in distributing joint costs to joint products, in a way that ensures that the costs of these products are calculated accurately, in addition to the role of these costs and methods of distributing them to the products participating in the process of rationalizing sales decisions or continuing manufacturing operations. This research was also applied in the Abu Ghraib Dairy Factory for the data of the fiscal year 2021 for rationalizing sales decisions or continuing manufacturing operations during this year. The research reached the possibility of determining the common costs of the research sample factory and then distributing them to the joint products, in addition to that there is a possibility to use this data in calculating the costs of joint products correctly and rationalizing the process of administrative decisions, that is, the distribution of joint costs in the Abu Ghraib factory is of great importance in providing data And detailed and analytical information for the factory management that helps it reach the best alternatives and rationalize decisions to sell or continue manufacturing operations can only be identified at a certain point in the production process.

The research objectives to explain the impact of fair value in improving the financial reporting quality by improving the accounting measurement and accounting disclosure process to make accounting information more appropriate and reliable by users, whether they are internal or external. Research applied in Cihan Bank for period from 2018 to 2020. This research was applied by accounting measuring the accounting items in sample banks using the fair value principle, this variable focus on showing the accounting information of the real value of the economic unit in a way that provides a valid base on which users of that information can rely in making their economic decisions, with the need to provide the requirements for practical application to use this concept. The necessity of separating profits from normal activity from unrealized profits or exceptional non-recurring sources that do not reflect the continuity of cash flows to understand the role played by unrealized profits in the instability of the level of profits.

The research aims to address the concept of fair value accounting according to International Financial Reporting Standard No. (13), and to demonstrate the role of accounting measurement and disclosure according to the principle of fair value on the quality of accounting disclosure, and thus influence the process of administrative decision-making according to international standards, with a focus on the International Financial Reporting Standard. The research community is represented by the banks listed in the Iraq Stock Exchange, as for the research sample, it is represented by the Khaleeji Commercial Bank, and the research has been applied in this bank for the data of the years (2017-2021). The research concluded that the measurement and disclosure of fair value can help improve the quality of accounting disclosure by providing appropriate and reliable information that can help meet the needs of users of accounting information, as it provides useful information for current and prospective users to help them make their various operational and strategic decisions, as well as Assistance in providing the necessary information to estimate future operational, investment and financing cash flows.

This research objectives to explain the theoretical framework of financial reporting quality using the (Chen) model and indicate the role in rationalizing management decisions. The research sample is represented by three banks listed in the Iraq Stock Exchange, which are the Middle East Investment Bank, the Khaleeji Commercial Bank and the Commercial Bank of Iraq, for the data of the years (2017-2021). The research reached a set of conclusions, the most important of quality, accounting information must be credible, analytical and understandable and suitable for decision-making to serve users of accounting information. The presence of these characteristics saves the user from the trouble of searching for quality information because these characteristics give quality information as well as raising the status of the economic unit for various decision-makers.