THE EFFECT OF THE INTERACTIVE RELATIONSHIP BETWEEN THE INTERNATIONAL STANDARDS OF FINANCIAL REPORTS FOR FINANCIAL INSTRUMENTS AND POLICIES OF THE CENTRAL BANK ON THE ROLE OF SMALL AND MICRO ENTERPRISES IN ACHIEVING SUSTAINABLE DEVELOPMENT FIELD STUD | ||||
| Journal of Environmental Science | ||||
| Volume 51, Issue 12, December 2022, Page 53-64 PDF (930.9 K) | ||||
| Document Type: Review Article | ||||
| DOI: 10.21608/jes.2023.176404.1404 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
Sarah S. Soilman soilman  1; Wafaa A. Youssef* 2; Weal F. Abd El-Basset* 2; Hoda I. Halal* 3
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| 1Post graduate students at Faculty of Graduate Studies and Environmental Research, Ain Shams | ||||
| 2Faculty of Commerce, Ain Shams University | ||||
| 3Faculty of Graduate Studies and Environmental Research, Ain Shams | ||||
| Abstract | ||||
| The study aimed to analysis the impact of the interactive relationship between the first independent variable, the International Financial Reporting Standard (IFRS9) and the second independent variable, the policies of the central bank, to show the extent of their impact on the dependent variable, which is the role of small and micro enterprises in achieving sustainable development, in order to clarify the emerging situation of these projects in light of the application of the standard, and an indication of the extent of its impact on ensuring the continuity of its role to achieve sustainable development in all its dimensions. The researchers relied on theoretical foundation through the inductive and deductive approach, with a commitment to conducting the field study by designing a survey list that includes a package of questions that were directed to a sample of the research community, which were distributed to some workers. In the Egyptian banking sector and small and micro projects on the Nile Stock Exchange, the study concluded that there is a significant relationship with statistical significance between the application of the International Financial Reporting Standard (IFRS9) and the policies of the Central Bank on the role of these development projects in achieving sustainable development. The study recommended the importance of applying the banking sector model Expected credit losses for the purpose of accurate assessment of The Central Bank of Egypt must issue many initiatives to provide the necessary financing and address non-performing debts for these development projects to achieve sustainable development. | ||||
| Keywords | ||||
| : International Financial Reporting Standard for Financial Instruments (IFRS9); expected credit losses model; Central Bank of Egypt policies and initiatives; small and micro enterprises; sustainable development | ||||
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