تطورات المعايير المتعلقة بالأدوات المالية ما بين المعايير المحاسبية الدولية "IAS IFRS" و المعايير الدولية للتقارير المالية "IFRS" و أثر ذلك على تنشيط الاستثمار في سوق الأوراق المالية

الملخص EN

The International Accounting Standards for financial instruments have been criticized particularly after the global crisis that emerged in 2008.

Therefor the International Accounting Standards Board (IASB) decided to do some modifications on the content of many of these standards and set up some new standards under the transition from International Accounting Standards (IFRS/IAS) to the International Financial Reporting Standard (IFRS).

The International Financial Reporting Standard (IFRS) discus the financial instruments in four standards, including two who are issued by the International Accounting Standards committee, namely; The International Accounting Standard for financial instruments: Demand (IAS 32),The International Accounting Standard for financial instruments: Recognition and Measurement (IAS 39).

The two other standards are issued by the International Accounting Standards Board are: the International Financial Reporting Standards of the Financial Instruments: Disclosure (IFRS07) and the International Financial Reporting Standards of the Financial Instruments: Classification and Measurement (IFRS 9) who has replaced the International Accounting Standard (IAS39).

The commitment and the application of the International Financial Reporting Standard whether issued by the International Accounting Standards Board (IASB) or the International Accounting Standards Committee, particularly (IFRS 07) disclosure of financial instruments allows for greater transparency and disclosure of all securities (such as shares of stock and bonds and other financial instruments) related to each company that trade her securities on the Stock exchanges, which had a positive affects on the investor decisions, by giving the investors more transparency and clarifications to take a good decision and make judgments based on information about the best types of shares of stock and bonds and other financial instruments traded by each company and the risks and returns related to Investor knowledge of the company's financial statements and the types of investments makes through financial instruments.

The fair value disclosure process also makes the stock market efficient and as well the market responds to fair value information and encourages investors to invest in Larger.