أثر نظم المعلومات المحاسبية على تحقيق الموائمة بين المعالجة المحاسبية و المخاطر السوقية
Other Title(s)
The impact of accounting information systems on achieving harmonization between accounting treatments and market risks
Joint Authors
الشايع، عصام حميد
الحرش، عماد
السعيدي، جبار دخيل
Issue
Vol. 11, Issue 1 (30 Jun. 2019), pp.33-53, 21 p.
Publisher
Publication Date
2019-06-30
Country of Publication
Iraq
No. of Pages
21
Main Subjects
Financial and Accounting Sciences
Topics
- Information systems
- Financial markets
- Iraq
- Business
- Mutual funds
- Accounting information systems
- Market Risk
- Bourse
Abstract EN
This study attempts to clarify the relationship between the correct accounting treatments for financial events that occur as a result of the emergence of commercial transactions in accordance with the amendments made by the International Standard No.
39 in a group of listed companies in the Iraqi Stock Exchange (banking and financial investment companies) and market risks (interest rate risk, Currency risk, and other price risks) on the one hand.
And the impact of accounting information systems used in these companies on the harmonization of accounting treatments and market risks.
On the other hand through reading in the theoretical and applied literature that deals with this subject.
As well as the views of a group of financial analysts, academics, financial managers, auditors and accountants of those companies.
American Psychological Association (APA)
الحرش، عماد والسعيدي، جبار دخيل والشايع، عصام حميد. 2019. أثر نظم المعلومات المحاسبية على تحقيق الموائمة بين المعالجة المحاسبية و المخاطر السوقية. مج. 11، ع. 1، ص ص. 33-53.
https://search.emarefa.net/detail/BIM-1231537
Modern Language Association (MLA)
الحرش، عماد....[و آخرون]. أثر نظم المعلومات المحاسبية على تحقيق الموائمة بين المعالجة المحاسبية و المخاطر السوقية. مج. 11، ع. 1 (2019)، ص ص. 33-53.
https://search.emarefa.net/detail/BIM-1231537
American Medical Association (AMA)
الحرش، عماد والسعيدي، جبار دخيل والشايع، عصام حميد. أثر نظم المعلومات المحاسبية على تحقيق الموائمة بين المعالجة المحاسبية و المخاطر السوقية. . 2019. مج. 11، ع. 1، ص ص. 33-53.
https://search.emarefa.net/detail/BIM-1231537
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1231537