This study aimed to assess the extent to which the Jordanian banking sector is prepared to apply IFRS 9. Different to measure the study variables, a questionnaire was designed and directed to the supervisory staff in Jordanian banks. The results were analyzed through the SPSS program, based on both the results of ANOVA, and the analysis of transactions, it was found that the analysis shows a statistically significant effect of refusal of obligations on the retention of financial instruments in

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... ordanian commercial banks for the concept of IFRS 9. In addition to the presence of a significant effect Statistical significance of asset measurement on the retention of financial instruments in Jordanian commercial banks for the concept of IFRS 9. This research is to shed light on the convergence of International Financial Reporting Standards (IFRS 9) and its impact on the accuracy of measurement and evaluation of risks in the Jordanian banking sector. Therefore, the study will pave the way for future plans aimed at stabilizing the Jordanian economy. Furthermore, it will add the study to the academic literature in a way that helps in further studies and future scholars.