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The impact of adopting IFRS9on measuring the financial instruments of the listed conventional banks at Damascus Security Exchange (Empirical study)

أثر التحول إلى تطبيق المعيار الدولي لإعداد التقارير المالية رقم 9 في قياس الأدوات المالية للمصارف المدرجة في سوق دمشق للأوراق المالية (دراسة تطبيقية)

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 Publication date 2014
and research's language is العربية
 Created by Shamra Editor




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This study highlights the effects of adopting the International Financial Reporting Standard No. 9 (IFRS9) on measuring the financial instruments of the conventional listed banks at Damascus Security Exchange (DSE) which reached to eleven banks through an analysis of the financial statements of these banks before and after the adoption in two scenarios as follow: 1- To reclassify all available for sale (AFS) financial instruments under the fair value through profit orloss (FVTPL) category as held for trading instruments. 2- To reclassify all debt instruments under amortized costs as held to maturity (HTM) instruments and to reclassify the equity instruments under the FVTPL.


Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى تحليل تأثير التحول إلى تطبيق المعيار الدولي لإعداد التقارير المالية رقم 9 (IFRS9) على قياس الأدوات المالية للمصارف المدرجة في سوق دمشق للأوراق المالية. تم تحليل البيانات المالية لـ 11 مصرفًا كما في 31 ديسمبر 2011، وافتراض سيناريوهين لإعادة تصنيف الاستثمارات المالية. توصل الباحث إلى أن التحول إلى IFRS9 يؤثر جوهريًا على قيمة الأدوات المالية المتاحة للبيع، حيث يتم إعادة تصنيفها تحت الاستثمارات المالية المحتفظ بها للمتاجرة أو حتى تاريخ الاستحقاق. كما أن هذا التحول لن يؤثر بشكل كبير على نتائج أعمال السنوات السابقة للمصارف أو على قيمة الالتزامات المالية. يوصي الباحث بأن يقوم المصرف المركزي بتحديد نماذج أو تقنيات لقياس القيمة العادلة عند التحول إلى IFRS9، خاصة لأدوات حقوق الملكية غير المسعرة في السوق.
Critical review
تعتبر هذه الدراسة خطوة مهمة في فهم تأثير التحول إلى المعيار IFRS9 على المصارف في سوريا. ومع ذلك، يمكن توجيه بعض النقد البناء للدراسة. أولاً، قد يكون من المفيد توسيع نطاق الدراسة لتشمل مصارف من دول أخرى في المنطقة العربية للحصول على صورة أكثر شمولية. ثانيًا، الدراسة تعتمد على بيانات من عام 2011، مما قد يجعل النتائج أقل حداثة. ثالثًا، كان من الممكن أن تكون هناك مناقشة أعمق حول التحديات التي قد تواجه المصارف في تطبيق المعيار الجديد وكيفية التغلب عليها. وأخيرًا، قد يكون من المفيد تضمين المزيد من الدراسات المقارنة مع دول أخرى لتوفير سياق أوسع.
Questions related to the research
  1. ما هو الهدف الرئيسي من الدراسة؟

    الهدف الرئيسي هو تحليل تأثير التحول إلى تطبيق المعيار الدولي لإعداد التقارير المالية رقم 9 (IFRS9) على قياس الأدوات المالية للمصارف المدرجة في سوق دمشق للأوراق المالية.

  2. ما هي الفرضيات التي تم اختبارها في الدراسة؟

    تم اختبار أربع فرضيات: تأثير تطبيق IFRS9 على قيمة الأدوات المالية المتاحة للبيع، الأدوات المالية المحتفظ بها للمتاجرة، الأدوات المالية المحتفظ بها حتى تاريخ الاستحقاق، ونتائج أعمال السنوات السابقة.

  3. ما هي التوصيات التي قدمها الباحث؟

    يوصي الباحث بأن يقوم المصرف المركزي بتحديد نماذج أو تقنيات لقياس القيمة العادلة عند التحول إلى IFRS9، خاصة لأدوات حقوق الملكية غير المسعرة في السوق.

  4. ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟

    التحول إلى IFRS9 يؤثر جوهريًا على قيمة الأدوات المالية المتاحة للبيع، لكنه لن يؤثر بشكل كبير على نتائج أعمال السنوات السابقة أو على قيمة الالتزامات المالية.


References used
Emil Linde & Jesper Moller Pedersen, a comparative analysis between IAS 39 & IFRS 9 – Copenhagen Business School – 2011
International Accounting Standards Board- IFRS9 Financial Instruments Part 1: Classification And Measurement, - November 2009
Nicolas Scrodle, Christian Klein – IFRS and the Complexity Hurdle - university of Hohenheim, Stuttgurt, Germany 2011
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