The Department of Finance and Banking at Dijlah University College held a lecture entitled (Decisions of the Basel 3 Committee and the International Accounting Standard IFRS9), where the lecture was delivered by Professor (Arkan Badran Sabr), Assistant Director of the Financial Operations Department at the Central Bank. In the presence of students of all stages and professors of the department. Where all vocabularies in this topic were reviewed by the lecturer. And how to use this standard and overcome financial crises.