أثر تطبيق محاسبة التحوط على المخاطر المالية : دراسة ميدانية على قطاع الأعمال بالسودان

الملخص EN

and to collect information about accounting application of the criterion of the application of precaution accounting and to analyze it so as to know its impact on the financial risks.

The problem of the study is represented in the investment as general and investment in financial devices as particular that is related firmly with a lot of risks the main hypothesis is that there is a relation that has statistical value between the precaution accounting and getting rid of the financial risks of the Sudanese business sector.

The descriptive analytical method.

there is a positive impact of precaution accounting on the financial risks (markets risks, operation risks, credit risks) in the business institutions.