دور المعلومة المحاسبية في إدارة مخاطر البنوك في ظل المعايير المحاسبية الدولية ‏

فوضيل, لحسن; قدور‏, بن نافلة

مجلة اقتصاديات شمال افريقيا
Volume 13, Numéro 17, Pages 271-284
2017-06-01

دور المعلومة المحاسبية في إدارة مخاطر البنوك في ظل المعايير المحاسبية الدولية ‏

الكاتب : فوضيل لحسن . قدور‏ بن نافلة .

الملخص

For risk management, international accounting standards and international standards aimed at ‎preparing financial reports to provide information that will help strengthen the understanding of ‎the impact of the financial instruments (assets and financial liabilities), whether inside or outside ‎the budget on the financial position, Bank's performance and cash flows and aid as well as in ‎estimating the size and timing of cash flows and the risks associated with these assets and ‎financial liabilities. And it is considered important to provide information on the administrative ‎policies for controlling the risks associated with financial instruments, including policies relating ‎to certain things, such as protection against exposure to risk,Avoid unnecessary concentration of ‎risk and provide the necessary guarantees to mitigate credit risk requirements as that would ‎provide an extra dimension,And independent of the financial instruments at a specified ‎time.Some institutions disclose all information on risks in the form of Notes attached to the ‎financial statements