دور المعلومة المحاسبية في إدارة مخاطر البنوك في ظل المعايير المحاسبية الدولية

الملخص EN

For risk management, international accounting standards and international standards aimed at preparing financial reports to provide information that will help strengthen the understanding of the impact of the financial instruments (assets and financial liabilities), whether inside or outside the budget on the financial position, Bank's performance and cash flows and aid as well as in estimating the size and timing of cash flows and the risks associated with these assets and financial liabilities.

And it is considered important to provide information on the administrative policies for controlling the risks associated with financial instruments, including policies relating to certain things, such as protection against exposure to risk,Avoid unnecessary concentration of risk and provide the necessary guarantees to mitigate credit risk requirements as that would provide an extra dimension,And independent of the financial instruments at a specified time.Some institutions disclose all information on risks in the form of Notes attached to the financial statements