The advancement of the reality of accounting practices applied in commercial banks in Iraq requires keeping pace with the rapid developments in global business and trade. To keep pace with these developments, the research idea came to focus on the application of internationalism. Accounting Standard No. (12) Income taxes impact presentation and disclosure in the income statement and financial position. This research problem began with formulating the first two questions (namely, whether the Iraqi private commercial banks listed in Iraq apply the standard arithmetic IAS 12 income taxes) or the second (is Implementation of International Accounting Standard No. (12) Income taxes affect presentation and disclosure in the income statement and financial position.