أثر الإفصاح عن قائمة الدخل الشامل على فاعلية إدارة المخاطر في ضوء تعديلات معايير المحاسبة المصرية 2019

Abstract EN

The study aims to know the role and impact of the nature of other comprehensive income items, and to disclose them in a separate statement of comprehensive income on the effectiveness of risk management.

The study concluded by stressing the importance of disclosing other comprehensive income items in the form of a separate statement, And that this new site for disclosure in light of the rcccnt amendments to the Egyptian Accounting Standards 2016, 2019 In addition to Information about the risks facing the entity and how to deal with it, significantly affects the actions taken by the management to increase the effectiveness of risk management.