التحديات التي تواجه البنوک المصرية عند تطبيق معيار Ifrs;gوالاثار المترتبة عليه من منظور کفاية رأس المال النظامي " دراسة تطبيقية " | ||||
| المجلة المصرية للدراسات التجارية | ||||
| Article 2, Volume 42, Issue 2, April 2018, Page 49-81 PDF (1.9 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/alat.2018.207170 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| نبيل عبد الرؤف إبراهيم | ||||
| المعهد العالي للحاسبات وتکنولوجيا المعلومات | ||||
| Abstract | ||||
| The study addresses the challenges faced by the Egyptian banks in applying IFRS 9: "Financial Instruments", an international financial reporting standard issued by the Accounting Standard Board (IASB), 2 which led to the derecognition of Accounting Standard No. 39, Financial Instruments. The Standard is effective from the first January 2018. The researcher tackled the challenges of presenting, measuring or disclosing the financial instruments in the financial statements and their implications. The most important of these is measuring the allowance for credit losses on the basis of expected losses rather than actual ones through a model representing three stages of measurement. As a result, for this amendemnt regarding the tax effect, the banks’ burdens increase in respect of the income tax due to the addition of 20% of the provision for the taxable income. Therefore, a legislative amendment is needed to approve the provision in full in accordance with the technical provisions of the insurance companies. The researcher discussed a number of proposals as a way to tackle the aforementioned challenges. These proposals have been applied on a sample of Egyptian banks operating in the banking market in Egypt. And it has been found that the proposals contribute to reducing these challenges and to a better presentation of the results of the bank financial reports in a more transparent and credible way to maintain the quality of financial reports, which promotes a better disclosure. This supports the shareholders 'confidence in the financial statements, keeps the capital of banks in a manner that contributes to contain the losses that are not covered by credit allocations and in particular protects of | ||||
| Keywords | ||||
| Keywords:; Egyptian Banks - Financial Instruments; IFRS: 9 - Expected Credit Loss (ECL) | ||||
| References | ||||
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