معايير المحاسبة الدولية IAS IFRS و مساهمتها في خلق الأزمات المالية : دراسة حالة المعاييرIAS39 و IFRS9 و IFRS13 و الأزمة المالية لسنة 2008

الملخص EN

The International Accounting Standards were designed to create an harmonization of accounting between countries.

The aim of the IASB is to establish the main accounting problems facing the accounting application by giving guidance and guidance on how to apply them.

In the creation of financial crises, which happened with the international standard IAS39 on financial instruments and their impact on the creation of the financial crisis 2008 and try to correct the errors received and under pressure This criterion was reviewed and compensated with IFRS 9, which began since the beginning 2018 waiting for its effects.