القوائم المالية في ظل IAS1 و IAS7 و IFRS7 : دراسة تطبيقية في مصرف بابل
Joint Authors
نعمة الله، محمد علي إبراهيم
الربيعي، سلمى منصور سعد
Source
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
American Psychological Association (APA)
نعمة الله، محمد علي إبراهيم والربيعي، سلمى منصور سعد. 2020-12-31. القوائم المالية في ظل IAS1 و IAS7 و IFRS7 : دراسة تطبيقية في مصرف بابل. . العدد الخاص (2020)، ص ص. 119-137.بغداد، العراق : كلية بغداد للعلوم الاقتصادية الجامعة،.
https://search.emarefa.net/detail/BIM-1261591
Modern Language Association (MLA)
نعمة الله، محمد علي إبراهيم والربيعي، سلمى منصور سعد. القوائم المالية في ظل IAS1 و IAS7 و IFRS7 : دراسة تطبيقية في مصرف بابل. . بغداد، العراق : كلية بغداد للعلوم الاقتصادية الجامعة،. 2020-12-31.
https://search.emarefa.net/detail/BIM-1261591
American Medical Association (AMA)
نعمة الله، محمد علي إبراهيم والربيعي، سلمى منصور سعد. القوائم المالية في ظل IAS1 و IAS7 و IFRS7 : دراسة تطبيقية في مصرف بابل. .
https://search.emarefa.net/detail/BIM-1261591