التحديات التي تواجه البنوک المصرية عند تطبيق معيار Ifrs;gوالاثار المترتبة عليه من منظور کفاية رأس المال النظامي " دراسة تطبيقية "

نوع المستند : المقالة الأصلية

المؤلف

المعهد العالي للحاسبات وتکنولوجيا المعلومات

المستخلص

The study addresses the challenges faced by the Egyptian banks in applying IFRS 9: "Financial Instruments", an international financial reporting standard issued by the Accounting Standard Board (IASB), 2 which led to the derecognition of Accounting Standard No. 39, Financial Instruments. The Standard is effective from the first January 2018. The researcher tackled the challenges of presenting, measuring or disclosing the financial instruments in the financial statements and their implications. The most important of these is measuring the allowance for credit losses on the basis of expected losses rather than actual ones through a model representing three stages of measurement. As a result, for this amendemnt regarding the tax effect, the banks’ burdens increase in respect of the income tax due to the addition of 20% of the provision for the taxable income. Therefore, a legislative amendment is needed to approve the provision in full in accordance with the technical provisions of the insurance companies. The researcher discussed a number of proposals as a way to tackle the aforementioned challenges. These proposals have been applied on a sample of Egyptian banks operating in the banking market in Egypt. And it has been found that the proposals contribute to reducing these challenges and to a better presentation of the results of the bank financial reports in a more transparent and credible way to maintain the quality of financial reports, which promotes a better disclosure. This supports the shareholders 'confidence in the financial statements, keeps the capital of banks in a manner that contributes to contain the losses that are not covered by credit allocations and in particular protects of

الكلمات الرئيسية

الموضوعات الرئيسية

المراجع

: 1- Steffen Krügera Daniel Röscha Harald Scheuleb: “The impact of loan loss provisioning on bank capital requirements”, Journal of Financial Stability. Volume 36, June 2018, Pages 114-129. 2- Ozili K. Peterson Than kom G. Arun: “Income smoothing among European systemic and non-systemic banks”. The British Accounting Review, Available online 12 March 2018. https://doi.org/10.1016/j.bar.2018.03.001. 3- Marwa Elnahassa Marwan Izzeldinb Gerald Steeleb: “Capital and Earnings Management: Evidence from Alternative Banking Business Models”. The International Journal of Accounting, Volume 53, Issue 1, March 2018, Pages 20-32. 4- Jan Marton Emmeli Runesson: “The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives”. The British Accounting Review, Volume 49, Issue 2, March 2017, Pages 162-180. 5 -صالح على أحمد و محجوب عبد هللا: دراسة تحليلية لآلثار المترتبة على تبنى 9: IFRS على السياسات االئتمانية والتمويلية للمصارف العربية"، مجلة العلوم االقتصادية واالدارية والقانونية، جامعة أم درمان االسالمية : السودان، العدد التاسع – المجلد االول )نوفمبر : .)2017 6- Enrico Onali, Gianluca Ginesti: “Pre-adoption market reaction to (IFRS: 9) A cross-country event-study”, Journal of Accounting and Public Policy. Volume 33, Issue 6, November–December 2014, Pages 628-637. 7- Cipullo Nadiaa Vinciguerra Rosab: “The Impact of IFRS 9 and IFRS 7 on Liquidity in Banks: Theoretical Aspects”, Procedia - Social and Behavioral Sciences. Volume 164, 31 December 2014, Pages 91-97. 8 -د. احمد محمد عبد العزيز: "المحاسبة عن األدوات المالية وتأثيراتها الضريبية" دراسة ميدانية، بحث مقدم إلى المؤتمر العلمى السنوى لقسم المحاسبة والمراجعة، کلية التجارة – جامعة عين شمس. دار الضيافة – جامعة عين شمس )القاهرة: 2018.) 29 9- http://eifrs.ifrs.org/eifrs/bnstandards/ar/2018/ifrs9.pdf 10- Marko Košak Shaofang, “Quality of bank capital and bank lending behavior during the global financial crisis”. International Review of Financial Analysis, Volume 37, January 2015, Pages 168-183. 11- Panayotis Manganarisa Elena Beccalli, “Bank transparency and the crisis” The British Accounting Review, Volume 49, Issue 2, March 2017, Pages 121-137. 12- Naima Lassoued, Mouna Ben Rejeb Attia, Houda Sassi: “Earnings management in Islamic and conventional banks: Does ownership structure matter?”. Journal of International Accounting, Auditing and Taxation. Volume 30, March 2018, Pages 85-105. 13- Kartick Guptaa Chandrasekhar: “Financial development, corporate governance and cost of equity capital”. Journal of Contemporary Accounting & Economics, Volume 14, Issue 1, April 2018, Pages 65-

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