Requirements for Accounting for Financial Derivatives Between Reality and Expectations
Ahmed Saadallah Najm
(Pp:1-14)
Volume 5, Issue 1
Abstract: The Current Study Aimed to Identify the Impact of International Accounting Standards (Standard 39) on the Requirements of Accounting for Financial Derivatives and The Possibility of Their Application in Iraq. Banking In the Iraqi Financial Market, And the Results of The Study Concluded That There Is an Impact of The Impact of International Accounting Standards (Standard 39) on the Requirements of Accounting for Financial Derivatives from The Point of View of Accountants Working in The Banking Sector in The Iraqi Financial Market. (39) In Improving the Process of Recognizing Financial Derivatives as Well as Recognizing All Financial Assets and Liabilities in The Balance Sheet.
Keywords: International Accounting Standards, (Standard 39), Financial Derivatives Accounting Requirements.
ISSN Online: 3006-7286
Impact Factor: 1.705
International Jordanian Journal Aryam for Humanities and Social Sciences is an IJJA publishing journal committed to providing a platform for outstanding scientists and researchers to present their findings for the advancement of Humanities and Social Sciences. It is issued by the Jordanian Center for Research and Studies.
ISSN Online (3006-7286) is sequential with ISSN Online (2706-8455).
The journal’s website supported the Arabic language with ISSN number (2706-8455) from 2019 to 2023 and began supporting the English language in 2024 with ISSN number (3006-7286).
ISSN 3006-7286
