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| 044 |
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|b مصر
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| 100 |
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|9 344266
|a الشواربي، محمد عبدالمنعم
|q Alshawarbi, Mohammed Abdulmoneim
|e مؤلف
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| 245 |
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|a مراجعة الأدوات المالية المشتقة التحوط : تحد جديد للمراجع الخارجي في سوق الخدمات المهنية
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| 260 |
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|b الجمعية المصرية للمالية العامة والضرائب
|c 2007
|g يوليو
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| 300 |
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|a 75 - 135
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| 336 |
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|a بحوث ومقالات
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| 520 |
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|b Derivatives are financial securities whose value is derived from another "underlying" financial security. Options, futures, swaps. Derivatives can be used hedging, protecting against financial risk, or can be used to speculate on the movement of commodity prices, interest rates. The valuation of derivatives makes use of the statistical mathematics of uncertainty, which is very complex the Auditing Standards Board issued Statement on Auditing Standards No. 92, Auditing Derivative Instruments, hedging Activities, and Investments in Securities to help auditors plan and perform auditing procedures . The SAS indicates that an auditor may need special skill or knowledge to plan and perform auditing procedures for certain assertions about derivatives and securitiesnt. SAS No. 92 contains a section on auditing hedging activities. Although GAAP does not provide a definition of a hedge, the following definition may help readers better understand this concept. A hedge is a defensive strategy designed to protect an entity against the risk of adverse price or interest-rate movements on certain of its assets, liabilities or anticipated transactions. A hedge is used to avoid or reduce risks by creating a relationship by which losses on certain positions are expected to be counterbalanced in whole or in part by gains on separate positions in another market.
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| 653 |
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|a عقود المبادلات
|a مراجعة الحسابات
|a العقود الإدارية
|a الأدوات المالية المشتقة
|a عقود الاختيارات
|a العقود المستقبلية
|a الحماية ضد الأخطار المالية
|a القوانين و التشريعات
|a الإفصاح الضريبي
|a المحاسبة الضريبية
|a الإصلاح الضريبي
|a مصر
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| 773 |
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|c 004
|l 046
|m ع 46
|o 0559
|s مجلة البحوث المالية والضريبية
|t Journal of Financial and Tax Research
|v 000
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| 856 |
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|u 0559-000-046-004.pdf
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| 930 |
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|d y
|p y
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| 995 |
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|a EcoLink
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| 999 |
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|c 119284
|d 119284
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