إطار محاسبي مقترح لتقييم إدراك الإدارة المصرفية لمتطلبات (IFRS7)‎ بهدف تعزيز الإفصاح و الشفافية : دراسة تطبيقية على بنك الرياض

Abstract EN

This Research aims to assess the level of disclosure and transparency in the published financial reports of Riyadh Bank in accordance with the requirements (IFRS 7), to identify the extent to which management banking requirements at the present time.

In the context of that targeted research study and analysis of the disclosure of both the importance of financial instruments and the risks entailed.

The study has focused on questions about the extent of the influence relationship of the level of disclosure and transparency in the financial reports of the Riyadh Bank and with his agent requirements (IFRS 7) to assess awareness of banking management in this regard.

The researcher has to formulate a set of hypotheses answering these questions, singled out the extent of influence between independent and dependent variables study and also the strength and direction of and substantial relationship between these variables.

The researcher may use the list of points (Check List) to collect data, and test the validity of research hypotheses.

The study resulted in a set of results most incompatibility most items lists published financial Bank Riyadh studied with test requirements (IFRS 7) which means poor awareness of the Bank management, in contrast to some extent a consensus on some other items, particularly those relating to the disclosure of the risks of financial instruments.

Ended a series of recommendations to: The most important need to work on the development of awareness of banking management with Riyad Bank in the disclosure of financial instruments in accordance with the requirements (IFRS 7).