القوائم المالية في ظل IAS1 و IAS7 و IFRS7 : دراسة تطبيقية في مصرف بابل

Joint Authors

محمد إبراهيم علي
الربيعي، سلمى منصور سعد

Source

مجلة كلية بغداد للعلوم الاقتصادية الجامعة : مجلة علمية محكمة نصف سنوية تعنى بالدراسات و البحوث الاقتصادية و الإدارية و المعلوماتية

Publisher

Baghdad College of Economic Sciences University

Publication Date

2020-12-31

Country of Publication

Iraq

No. of Pages

19

Main Subjects

Financial and Accounting Sciences

Topics

• National accounting
• Financial statements
• International finance
• International standards
• Cash flow
• International accounting standard
• International accounting

English Abstract

The research aims to apply the international accounting standard(1)for the preparation and presentation of financial statements, the international accounting standard (7) for cash flows and the international financial reporting standard(7)for the disclosure of financial instruments in banks in order to improve the preparation and presentation of financial statements in banks in general and the Bank of Babylon in the form of Special.

The financial statements (comprehensive income statement, balance sheet and cash flow statement) have been prepared and presented in the bank of Babylon, the subject of the research application, under the local and international standards to clarify the idea of the research.

Several conclusions have been reached, the most important of which is that the application of International Accounting Standard (1), International Accounting Standard (7) and International Financial Reporting Standard (7) leads to improved preparation and presentation of financial statements in banks.

Several recommendations have been reached, the most important of which are banks in general and the Bank of Babylon in particular the application of International Accounting Standard (1), International Accounting Standard (7) and International Financial Reporting Standard (7) in order to improve the preparation and presentation of financial statements.

Data Type

Conference Papers

Record ID

BIM-1261591

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