أثر العلاقة التفاعلية بين المعيار الدولي للتقارير المالية الخاص بالأدوات المالية وسياسات البنك المركزي على دور المشروعات الصغيرة ومتناهية الصغر في تحقيق التنمية المستدامة: دراسة ميدانية

Abstract EN

The study aimed to analysis the impact of the interactive relationship between the first independent variable, the International Financial Reporting Standard (IFRS9) and the second independent variable, the policies of the central bank, to show the extent of their impact on the dependent variable, which is the role of small and micro enterprises in achieving sustainable development, in order to clarify the emerging situation of these projects in light of the application of the standard, and an indication of the extent of its impact on ensuring the continuity of its role to achieve sustainable development in all its dimensions.

The researchers relied on theoretical foundation through the inductive and deductive approach, with a commitment to conducting the field study by designing a survey list that includes a package of questions that were directed to a sample of the research community, which were distributed to some workers.

In the Egyptian banking sector and small and micro projects on the Nile Stock Exchange, the study concluded that there is a significant relationship with statistical significance between the application of the International Financial Reporting Standard (IFRS9) and the policies of the Central Bank on the role of these development projects in achieving sustainable development.

The study recommended the importance of applying the banking sector model Expected credit losses for the purpose of accurate assessment of The Central Bank of Egypt must issue many initiatives to provide the necessary financing and address non-performing debts for these development projects to achieve sustainable development.