أثر معيار الإفصاح المحاسبي على تقويم الأداء المالي بالتطبيق على مصرفي فيصل الإسلامي السوداني و النيلين
Other Title(s)
Effect of accounting disclosure standard on financial performance assessment : applying to the Faisal Islamic bank of Sudan and the Nile
Author
Source
Issue
Vol. 10, Issue 33 (30 Jun. 2019), pp.137-154, 18 p.
Publisher
American Arabic Academy of Science and Technology
Publication Date
2019-06-30
Country of Publication
United States
No. of Pages
18
Main Subjects
Financial and Accounting Sciences
Abstract EN
The study aimed at identifying the effect of the standard of accounting disclosure on financial performance, studying and understanding the concept and historical development, the importance and objectives of international accounting standards, studying the concept and historical development and the importance of the objectives of accounting disclosure, in addition to studying the concept, importance and objectives of the financial statements.
Financial institutions.
The researcher adopted the following methods of deductive, inductive, descriptive, analytical, historical.
The study reached a number of results, the most important of which are: Compliance with the accounting disclosure standard contributes to raising the efficiency and effectiveness of financial performance.
The accounting disclosure of financial statements and reports analyzes and addresses deviations to assist in the process of evaluating financial performance and the Sudanese banks.
There is a relationship between accounting disclosure and financial risks to banks Sudanese, hi light of the findings of the study, the following recommendations were proposed: (a) to comply with the application of the International Accounting Standard in the preparation and presentation of financial statements to meet the needs of users.
Financial information shoul|d be disclosed in the financial statements with characteristics of relevance, reliability and consistency; on the figures in the financial statements
American Psychological Association (APA)
الجبوري، صالح زبار حسن. 2019. أثر معيار الإفصاح المحاسبي على تقويم الأداء المالي بالتطبيق على مصرفي فيصل الإسلامي السوداني و النيلين. أماراباك،مج. 10، ع. 33، ص ص. 137-154.
https://search.emarefa.net/detail/BIM-975254
Modern Language Association (MLA)
الجبوري، صالح زبار حسن. أثر معيار الإفصاح المحاسبي على تقويم الأداء المالي بالتطبيق على مصرفي فيصل الإسلامي السوداني و النيلين. أماراباك مج. 10، ع. 33 (2019)، ص ص. 137-154.
https://search.emarefa.net/detail/BIM-975254
American Medical Association (AMA)
الجبوري، صالح زبار حسن. أثر معيار الإفصاح المحاسبي على تقويم الأداء المالي بالتطبيق على مصرفي فيصل الإسلامي السوداني و النيلين. أماراباك. 2019. مج. 10، ع. 33، ص ص. 137-154.
https://search.emarefa.net/detail/BIM-975254
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 154
Record ID
BIM-975254