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معايير المحاسبة الدولية و المسؤولية عن الازمة المالية العالمية الحالية
معايير المحاسبة الدولية و المسؤولية عن الازمة المالية العالمية الحالية
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معايير المحاسبة الدولية و المسؤولية عن الازمة المالية العالمية الحالية
معايير المحاسبة الدولية و المسؤولية عن الازمة المالية العالمية الحالية
Uploaded by
ikhleifCopyright:
Available Formats
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Abstract
Now , The world live a big economic and financial crises which created by the
problems of IASs and many other factors , such as the absence of control ,
transparency deficiency.. etc which have been analyzed, and their role in the occurrence
of crises was deducted. Although their indirect impacts and immateriality , the effect of
the other factors can not be neglected . Crises may be stopped , but at what price and
how ? , the latest declaration of European and young economies leaders in Italy
8/7/2009 evoke the creation of a new and stable International financial system , so if it
is merely a tempt to do a temporally equilibrium just like the amendments concerning
IASs to give more transparency for financial data with out a real treatment for existing
problems , then we will face more deterioration , these attitude seemed to be as
colonialism policies , this is the most representative to the reality today , otherwise we
will be at the right direction and the accounting will fulfill that which the politic could
not realized .
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1- Accounting and the banking crises , 2008 , Memorandum submitted Sir David
TWEEDIE , Chairman , Intern International accounting standard board , House of
commons treasury committee “BNKING CRISES INQUIRY” November 2008, on line
www.iasb.orgavailable :
2- Deloitte , IASPlus Home Page – News about International Financial report No.7 ,
http://www.iasplus.com/index.htm2007, Available on line :
.www.fasb.org3- Financial Accounting Standards Board,
.www.iasb.uk4-International Accounting Standards Board,
5-Lin , Guy Wan Jia, 2008, Financial dervitives : New instrument for earnings
.http://proquest.umi.com/loginmanagement, Ph.D. Walden Uiversity,
6- Susan M. Phillips, Federal reserve Board , Remark by Governor Susan M. Phillips,
Aaccounting and Auditing standards and bank supervision , At the 23rd Annual
Accounting Lecture Sries University of Tennessee Chattanooge ,Tennessee, October
. 24 , 1996
7-Summaries of International Financial Reporting Standards , IAS 39 Financial
Instruments : Recognition and Measurement 18/11/2007
8- www.Fasb.sasno99
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