ضرورة تطوير المعالجات المحاسبية للمعاملات المصرفية لتحقيق شفافية التقارير المالية على ضوء المعايير الدولية للإبلاغ المالي و النظام المحاسبي المالي

الملخص EN

he study attempts to know and evaluate the effectiveness of accounting treatments in reporting on banking transactions and their importance to achieving transparency in financial reports through a forward-looking vision and review of relevant literature gives.

The study concluded that the treatments provided by the International Financial Reporting Standards and adopted by the financial accounting system clearly reflect the nature and characteristics of the banking industry; however, future developments in the banking industry, especially in the technological field, may require many accounting reforms in the local and international economies.