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Register a new userThe Effect of Preparing Financial Statements in Hyperinflationary Economies on the Financial Analysis Through Ratios: Case Study
أثر تطبيق معيار المحاسبة الدولي / 29 / في تحليل القوائم المالية بواسطة النسب المالية: دراسة حالة
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هدف البحث إلى الكشف عن أثر تطبيق معيار المحاسبة الدولي رقم / 29 / في تحليل القوائم المالية و ذلك باستخدام النسب المالية، فقد أثّر ارتفاع التضخم في الآونة الأخيرة في مختلف الأصعدة الاجتماعية منها و الاقتصادية، و انخفضت القيمة الشرائية للنقد، فأصبحت القوائم المالية للشركات المدرجة في سوق دمشق للأوراق المالية لا تعبر بشكل صحيح عن واقعها لعدم أخذها بعين الاعتبار تلك التغيرات في القوة الشرائية، على الرغم من تطبيقها معظم معايير المحاسبة الدولية، مما يؤدي إلى عدم إمكانية الاعتماد عليها لاتخاذ القرارات الاستثمارية عند استخدام التحليل المالي، و الذي يعتبر أحد أهم الأساليب المستخدمة و التي تساعد مستخدمي القوائم المالية في اتخاذ قرارتهم الاستثمارية.
The aim of this research is to investigate the effect of preparing the financial statements through International Accounting Standard /29/ on the financial analysis through ratios, since the increase in the inflation rate affects social and economic aspects, the purchasing power of cash had been decreased, so the financial statement of the listed companies in the Syrian Stock Exchange didn't show the right position of these companies because it didn't take into consideration the changes in purchasing power even they are in compliance with International Financial Reporting Standards (IFRS), so it wouldn't be possible to rely on it for making decision, when use the financial analysis which is one of the methods to help the financial statement user for their decision.
References used
Belkaoui, A, 2000- Accounting theory, fourth edition, university of Illinois at Chicago, USA
FASB, 1979, Statement of Financial Accounting Standards No. 33: Financial Reporting and Changing Prices
IASB, 2013, Conceptual Framework in Accounting And Financial Reporting
rate research
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Internal and external data users are interested in financial data analysis, because of
their need to obtain financial information about the company and to know the strength of
its financial position. Although ratio analysis is always considered as
one of the best
financial statements analysis methods, but its interpretation is often difficult and
controversial. Where each group of ratios can only show a single financial dimension, thus
it may be difficult, when analyzing financial statements, tointe grate the results of different
groups of financial analyses.
So, an approach namely Data Envelopment Analysis, which is used in this research
with Window approach by using variable returns of scale model, known as BCC related to
researches Banker, Charnes and Coopers. In order to study the efficiency of the 19 subcompany
of the General Establishment for food industries during the period 2008-2010.
And also to study the direction of performance changes, in order to determine the best and
the worst company through the company's efficiency using Super-Efficiency model.
The study results showed that the number of efficient companies are six, and the
number of inefficient companies are 13. Also showed that the Boken Water Company got
the highest efficiency, and the company conserves Hasaka got less efficiency. All
companies have less efficiency during the study period.
الكفاءة الفنية
Technical Efficiency
تحليل مغلف البيانات
Data Envelopment Analysis
نافذة تحليل مغلف البيانات
عوائد الحجم الثابتة
عوائد الحجم المتغيرة
مؤشرات ذات التوجيه الإدخالي
مؤشرات ذات التوجيه الإخراجي
الكفاءة الحجمية
Window Data Envelopment Analysis
Constant Return of Scale
Variable Return of Scale
Input Oriented Measures
Output Oriented Measures
Scale Efficiency
المزيد..
The study aimed to evaluate the financial performance of the
International Bank for Trade and Finance during the period (2010-
2015), the financial ratios (ROI, ROE, P/E) were used, which Return
on Investment, Return on Equity, and Price to Earnings Ratio.
Also these ratios were connected with the marketing value of
the share to determine their ability to explain the changes in
price.
This study aims to illustrate the Inflation's effect associated with
the crisis which Syria suffers from , on the Financial statements,
especially that related to the income statement and balance sheet .
Besides presenting the proposed accounting
income's by
professional accounting organizations to treat the effect of inflation
on the financial statement .
To achieve the study's goals, one of the proposed income has been
applied according to the international accountant standard to treat
such phenomena on the financial statements in one of the
companies operating in the country.
The aim of this research is to explore the opinions of financial statements users,
represented by financial brokers working in the Syrian brokerage companies, about the
application of fair value accounting. The concept of fair value accounting, and
the related
international accounting standards were explained.
In order to achieve the research objectives and testing research hypotheses, data was
collected using questionnaires distributed to financial brokers working in the Syrian
brokerage companies.
Results of this research showed significant differences between the degree of
financial statements users agreement on the advantages of applying the fair value
accounting and the criticisms of its application. Additionally, a significant relationship was
found between the degree of financial statements users agreement on applying the fair
value accounting, presenting the results of its application in the notes rather than the
financial statements themselves, the possibility of the precise calculation of the fair value
in one hand, and the level of its application in the other.
متطلبات تطبيق معيار المحاسبة الدولي رقم 29 في الشركات المدرجة في سوق دمشق للأوراق المالية - دراسة ميدانية
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