The study aimed to examine the extent to which accounting disclosure in Libyan private commercial banks complies with the financial statement presentation requirements stipulated in IAS (1) during the period from 2020 to 2024.

. The study sample included United Bank for Commerce and Investment, Al-Nouran Bank, Al-Saray Bank for Commerce and Investment, Al-Yaqeen Bank, and the Trade and Development Bank. The study employed the descriptive method and content analysis using the unweighted binary variable approach. The main finding indicates that accounting disclosure in Libyan private commercial banks regarding compliance with international accounting standards in financial statement presentation was at a marginally weak acceptable level (56.46%), reflecting largely partial and voluntary compliance with the international accounting requirements, alongside the persistence of significant gaps that limit full conformity. Accordingly, the study recommended that the banks under investigation adopt a corrective plan to shift from formal compliance to substantive compliance with IAS (1) by developing financial statement preparation policies and enhancing the level of disclosure and presentation to achieve greater alignment with the standard's requirements.

Keywords: Accounting Disclosure, Commercial Banks, International Accounting Standard (1), International Accounting Standards, International Financial Reporting Standards, Presentation of Financial Statements.