المحاسبة عن الأدوات المالية وفقا لمعيار التقارير المالية الدولي IFRS 9 و أثر ذلك على تحسين جودة المعلومات المحاسبية : نظرية ميدانية

الملخص EN

The Main Objective of The Study is to Identify the New Requirements for Accounting for Financial Instruments in from where their Classification and Measurement in Accordance with the Standard IFRS 9 and the Importance of this and its Impact on Improving the Quality of Accounting Information, Through Knowing the Availability of the Qualitative Characteristics of the Accounting Information in the Accounting Information Contained In the Financial Reports of Companies listed in the Financial Services and Banking Sectors on the Egyptian Stock Exchange.

The results of this study have revealed that enforcement the principles based of Requirements of the Standard IFRS 9 that would Facilitate Accounting for Financial Instruments away from Interference and Personal decision, which would Result in Increasing the Ability of users of Accounting Information to Interpret and Better Understand the Financial Values Associated with Financial Instruments.

And it Reduces the Difficulty of enforcement that Companies were Facing when enforcement the IAS 39 Standard, which could lead to a Significant Reduction in Recognition and Measurement Errors and Reflect Positively on the Qualitative Characteristics of Accounting Information, and this was Supported by the Results of Statistical Analysis as it Resulted in that the International Financial Reporting Standard IFRS 9 is Considered Of Importance Distinct from IAS 39 from the Viewpoint of the External Auditors of Companies Listed in the Financial Services and Banking Sectors on the Egyptian Stock Exchange, and that the enforcement of this Standard Positively Affects the Relevance, Reliability, Understandability, and Comparability of the Accounting Information Contained in the Financial Reports of these Companies.

The Largest Positive Effect was Towards the Relevance and the Understandability the Accounting Information.