إطار محاسبي مقترح لضبط المخاطر شديدة التعقيد والشمول عن طريق توظيف المشتقات المالية مخاطر: جائحة (119-Covid)‎ أنموذجا

الملخص EN

The topic of the current pandemic (COVID -19) is currently of great importance at all levels, and it is a topic of comprehensiveness and depth; Because it has ravaged the global economy, as well as displaced a number of companies from positions that have always occupied this decline as a result of improper practices and poor management, the pandemic has been the main driver of the market in financial fluctuations and it is expected that it will affect production and sales and as a result on expected profits and then on the credibility of the financial statements Those units will be exposed to bankruptcy and it will be the opposite of what was disclosed in those lists, so some accounting treatments should be carried out and some derivative financial instruments should be introduced on them.

For the various accounting approaches and appropriate treatments and knowledge research to carry out reforms in line with international financial reporting standards.

The research addresses the problem of the negative effects of crises in general and the pandemic in particular by using derivative financial instruments under conditions of uncertainty and enabling them to control risks effectively and successfully, and that the application of the framework helps to manage risks and reducing its consequences, the researchers followed the case study on the research sample (Baghdad Company).

Ed for soft drinks) and it was concluded that strengthening the financial position and employing those gains with hedged financial assets enhances their ability to continue and address risks before they occur, so controlling risks using these modern derivative tools, which is a fundamental issue for companies based on the returns of these tools such as controlling regular financial flows and achieving profits capitalization and risk reduction.