المحاسبة البنكية و مدى تأثرها بالتعديلات على معايير المحاسبة الدولية و معايير التقارير المالية الدولية IAS IFRS : دراسة تأثير التحول من المعيار IAS 39 إلى المعيار IFRS 09

الملخص EN

This study aims at shedding light on the extent to which banking accounting has been affected by amendments to the International Accounting Standards and International Financial Reporting Standards (IAS / IFRS), particularly the study of the most significant effects of the transition from IAS 39 to IFRS 09, The most important differences between the two criteria.

The study concluded with a series of results, the most important of which is that the reason for the transition from IAS 39 to IFRS 09 is the criticism of IAS 39 following the 2008 global crisis.

to Addressing the deficiencies and complexities recorded in the handling of financial instruments, which led to greater transparency and disclosure of banks' financial statements.