Much of the economy is affected by factors that limit growth and cause financial crises for many of the s acts of worship that operate within it , and that there is no doubt it is investigating the financial default and bankruptcy on various kinds. Led Collapse Some Major Companies Own During Contract the past And effect the crisis Finance Which Updated Recently to me Shed the light On Importance Pressing To manage Risks As a a tool Allows Dealing With Risks That lead to real tripping And processed within border Reasonable. (Cihan and Estefan, 2010, p. 2.Financial and economic studies have given serious importance to overcoming the financial problems facing companies in various business sectors and banks in particular, and in a report by UNCTAD at the United Nations Conference on Trade and Development in 2014 that Test Short at Public 2009 And half the first From Public 2010 , For measures Expansive Finance at Confrontation the threat Direct For a crisis Finance International Severe The brunt, Include Mix User policies at Economies Advanced, In degrees Varying, Mix From Financial procedures and policies or not at that leads to a plus confidence Investors, And elasticity Market the work, and more Competitiveness, And the relevance and reliability of the data and information contained therein Budgets Banks in various investment decisions .(UNCTAD, 2014, p. 8).The-Box criticism International that essence the reasons Leading Insolvency Financial he is Expansion at Grant Credit And trading Loans and create Deposits Proportions Excessive And deal By derivatives Finance the list On Gambling And betting, And getting into Operations Investment Related Risks High No Fit And ability Bearing Institutions Financing Nor Consistent and categorized (Farhan, 2010), (Orabi & Abdous, 2012) Keywords: IFRS 9, Financial Default, investment credit DOI: 10.7176/RJFA/14-9-06 Publication date: May 31 st 2023