دور المعلومة المحاسبية في إدارة مخاطر البنوك في ظل المعايير المحاسبية الدولية
Other Title(s)
The role of accounting information in bank risk management in light of international accounting standards
Joint Authors
Source
Issue
Vol. 2017, Issue 17 (31 Dec. 2017), pp.271-284, 14 p.
Publisher
Université Hassiba Ben Bouali Laboratoire Mondialisation and Économies Nord Africaines
Publication Date
2017-12-31
Country of Publication
Algeria
No. of Pages
14
Main Subjects
Financial and Accounting Sciences
Topics
- Banks
- Accounting
- Exchange rates
- Capital
- Loans
- Risk management
- Mortgages
- Interest rates
- Information
- Assets
- Bank loans
- Operational risk
- Bank liquidity
- International accounting standard
Abstract 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
American Psychological Association (APA)
لحسن، فوضيل وابن نافلة، قدور. 2017. دور المعلومة المحاسبية في إدارة مخاطر البنوك في ظل المعايير المحاسبية الدولية. مجلة اقتصاديات شمال إفريقيا،مج. 2017، ع. 17، ص ص. 271-284.
https://search.emarefa.net/detail/BIM-766815
Modern Language Association (MLA)
لحسن، فوضيل وابن نافلة، قدور. دور المعلومة المحاسبية في إدارة مخاطر البنوك في ظل المعايير المحاسبية الدولية. مجلة اقتصاديات شمال إفريقيا ع. 17 (2017)، ص ص. 271-284.
https://search.emarefa.net/detail/BIM-766815
American Medical Association (AMA)
لحسن، فوضيل وابن نافلة، قدور. دور المعلومة المحاسبية في إدارة مخاطر البنوك في ظل المعايير المحاسبية الدولية. مجلة اقتصاديات شمال إفريقيا. 2017. مج. 2017، ع. 17، ص ص. 271-284.
https://search.emarefa.net/detail/BIM-766815
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 283-284
Record ID
BIM-766815