The study aims to show the effect of implementing the above mentioned accounting standard No 21 and the effect of hard currency prices , taking it into concideration when preparing the results of the private Syrian banks activities .
We should conce
ntrate on it disregarding the changes that happened to the value of terms and other elements in the financial statments due to the general level of changes of the prices of the local currency . this will give misleading and incorrect results to data users and the financial information depended upon in taking its investment decisions , each from his own point of view .
The study realises the changes that will affect the financial results after excluding the profits which result from the changes in the prices of foreign currency .
The study has shed light on the great impact on the final results of profit or loss , after excluding the effect of accounting standard No 21 , which will affect the accuracy of the outcome , especially if it seriously leads to hiding the losses resulting from traditional activities and the actual services provided from these banks , in addition to the change of the applied analytical and financial rate on the part of the users of these data and information
Also , the study has given a number of recommendations taking into account the previous results. the most important is the necessity of taking the general price changes into consideration , regarding all different elements of terms , lists and financial outcome , the same as the changes that happened to the prices of the foreign currency . it is essential that officials who check the accounts must clearly reveal the financial lists of the banks objectively and transparenly .we should try to convince banks mangements how weak the evidence of these reports and lists are, because they don’t express reality with transparecy .
This study aims to identify the relation and the impact of capital adequacy
determinants on the capital adequacy and banking hedging in the Syrian Arab republic. To
achieve this, data were collected from two sources, which included bank's financial
statement and disclosers (which represent the study sample), and Damascus Stock
Exchange reports related to the period from 2007 to 2011.
The objective of this study was to determine the effect of the
determinants of capital adequacy on the return on equity as an
indicator of the performance of Syrian commercial banks and to
develop a standard model based on the financial analysis o
f published
financial statements of Syrian banks. Credit risk, capital risk, interest
rate risk, and IRP for all listed commercial banks listed on the
Damascus Securities Exchange (DSE) over a period of time extending
from 2011 to 2015, and making recommendations that help the banks
to develop their banking performance.
This study deals with analysis and discussion the impact of
capital risk, credit risk, operational risk and liquidity risk on
capital adequacy at Byblos Bank, Through analyze its financial
statements of the variables of the study, By Using simple
regression analysis, Using the (SPSS 19) statistical analysis
program, during the time period of 2009-2014.
The modern economic environment is characterized by its unstable
variables due to the increasing competition conditions and the great
technological development in various fields. This requires various
sectors of the economy, including banks, to co
ntinuously strive to keep
abreast of developments and to find competitive advantages that will
enable them to continue and stay in the market.
The aim of the research is to study the extent to which Syrian banks have
achieved competitive advantage based on the subjective indicators by
comparing them of the Commercial Bank of Syria and the Bank of Syria
and overseas.
A basic hypothesis was drawn up, with three sub-hypotheses, which
were tested by the Statistical Package for Social Sciences, SPSS V (23).
The researcher came up with several results, the most important of
which are: The Commercial Bank of Syria and the Bank of Syria and
overseas achieve a competitive advantage, Commercial Bank of Syria
outperforms in the indices of capital adequacy and liquidity and quality
of employees, while the Bank of Syria and overseas outperforms in the
index of information systems and technology.