الإفصاح عن آثار تقلبات العملات الأجنبية في البنوک التجارية طبقا لمعايير المحاسبة الدولية دراسة تطبيقية في المملکة الأردنية الهاشمية - Egyptian Knowledge Bank

132381

الإفصاح عن آثار تقلبات العملات الأجنبية في البنوک التجارية طبقا لمعايير المحاسبة الدولية دراسة تطبيقية في المملکة الأردنية الهاشمية

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Last updated: 25 Dec 2024

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Abstract

The main purpose of this research is to study the disclosure of foreign currency fluctuation effects in commercial banks, this research includes also an empirical study in Jordanian commercial banks. To achieve this main purpose, the study has been divided into three chapters as follows: Chapter One The Accounting and The Economic Effects of Foreign Currency Fluctuation. The study in this chapter includes two branches: 1- The Accounting Effect of Foreign Currency Fluctuation. 2- The Economic Effect of Foreign Currency Fluctuation. Chapter Two The Disclosure Requirements of Foreign Currency Fluctuation Effects According to International Standards (IAS). The study in this chapter includes three branches: 1- The Disclosure Requirements According to IAS 39. 2- The Disclosure Requirements According to IAS 30. 3- The Disclosure Requirements According to IAS 21. Chapter Three The Disclosure of Foreign Currency Fluctuation Effects in Jordanian Commercial Banks According to IAS, the Study in this chapter includes three branches: 1- The Disclosure According to IAS 21, Arab Bank. 2003 & 2004. 2- The Disclosure According to IAS 21, The Housing Bank for Trade & Finance, 2003 & 2004. 3- The Disclosure According to IAS 21, The Jordan National Bank, 2004.

DOI

10.21608/caf.2005.132381

Authors

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First Name

فهيم صالح

Last Name

لوندي

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Affiliation

کليه التجاره جامعه طنطا

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Orcid

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Article Issue

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19216

Issue Date

2005-06-01

Receive Date

2004-09-26

Publish Date

2005-06-01

Page Start

121

Page End

176

Print ISSN

1110-4716

Online ISSN

2682-4825

Article File

CAF_Volume 25_Issue 2_Pages 121-176.pdf

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https://caf.journals.ekb.eg/article_132381.html

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https://caf.journals.ekb.eg/service?article_code=132381

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Publication Title

التجارة والتمويل

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https://caf.journals.ekb.eg/

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