أثر تطبيق المعيار الدولي لإعداد التقارير المالية (IFRS9)‎ في هامش الربحية للبنوك الإسلامية الأردنية

الملخص EN

This study aimed to measure the impact of the application of the International Budget for Financial Reporting (IFRS 9) on the profit margin of Islamic banks in Jordan, this study adopted the descriptive analytical approach, and the study population consisted of Islamic banks in the Hashemite Kingdom of Jordan and both banks (Islamic Arab Bank, and Jordan Islamic Bank) by analyzing the financial reports published during the following years (2015- 2020).

The study reached many results, the most important of which was the presence of a statistically significant effect at the level (as 0.05) for the application of the International Financial Reporting Standard (IFRS 9) in the profit margin of Jordanian Islamic banks.

The study made several recommendations, the most important of which was working on defining policies that help in evaluating the fair value and preparing the financial statements for the possibility of applying the principle of hedge accounting within the International Financial Reporting Standard (IFRS 9) within the Jordanian Islamic banks.