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|3 10.21608/naus.2022.295339
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|a ara
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|b مصر
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|a فؤاد، أحمد محمد نشأت
|q Fouad, Ahmed Mohammed Nashaat
|e مؤلف
|9 683480
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|a تكوين احتياطي لمواجهة مخاطر التأثير المحاسبي لتطبيق معيار المحاسبة المصري رقم "47" الأدوات المالية بالقوائم المالية في الجهات التي تزاول أنشطة مالية غير مصرفية:
|b دراسة حالة بالتطبيق على الجمعية الإقليمية للتنمية والمشروعات بسوهاج كأحد الجهات العاملة في نشاط التمويل متناهي الصغر في جمهورية مصر
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|a How to Build a Reserve to Face the Risks of the Accounting Impact of Applying the Egyptian Accounting Standard No. "47" Financial Instruments in the Financial Statements of the Entities that Engage in Non-Banking Financial Activities:
|b A Case Study by Applying to the Regional Institution for Development and Enterprises in Sohag as One of the Entities Operating in Microfinance Activity in the Republic of Egypt Arabic
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|b جامعة بني سويف - كلية التجارة
|c 2022
|g ديسمبر
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| 300 |
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|a 239 - 269
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| 336 |
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|a بحوث ومقالات
|b Article
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|a كان من الطبيعي بعد صدور معيار المحاسبة المصري رقم (47) في 2019 أن تواجه الجهات التي تزاول أنشطة مالية غير مصرفية صعوبات بشأن التطبيق وإظهار التأثير المحاسبي لتطبيق المعيار بالقوائم المالية الدورية والسنوية، واستحداث نموذج لخسائر الائتمان المتوقعة ECL يتطلب احتساب مخصصات للديون المتوقعة قبل حدوثها مما سيكون له أثر على قياس مخاطر الائتمان، إضافة إلى المتغيرات التي استحدثها المعيار بشأن محاسبة التحوط.
|b Introduction After the issuance of the Egyptian Accounting Standard No. (47) in Egypt, it was natural for the entities that engage in non-bank financial activities to face difficulties regarding applying the standard, especially regarding showing the accounting impact of applying the standard in the periodic and annual financial statements. In April 2019, the Egyptian Standard No. (47) was issued, which contains many variables related to the classification and measurement of financial assets between fair value and amortized cost measurement. In addition, the development of a model for expected credit losses (ECL), and it requires calculating provisions for expected debts before they occur, which will have an impact on the measurement of credit risk, in addition to the variables introduced by the standard on hedge accounting. The problem of the study The problem of the study is that so far there is no local model that regulates the various aspects of measurement and disclosure of the composition of a reserve to face the risks of the accounting impact of the application of the Egyptian Accounting Standard No. (47) “financial instruments” in the financial statements of non-governmental organizations and institutions operating in microfinance activity in Egypt. The objectives of the study The study aims to apply a model that enables the Regional Institution for Development and Enterprises in Sohag, as one of the institutions and non- governmental organizations operating in the activity of microfinance category (A) in the Arab Republic of Egypt, to build a reserve to face the risks of accounting impact for the application of the Egyptian Accounting Standard No. (47) “financial instruments” in the financial statements. Methodology The methodology is determined in the light of the study objectives and the questions that the study is trying to answer. It is represented in: - Theoretical study: through the inductive approach. - Case study: by applying the proposed model to the financial statements of the Regional Institution for Development and Enterprises in Sohag on December 31, 2021.
|b Results At the level of the case study by applying the expected credit loss (ECL) model for microfinance activity at the end of the financial year 2021 to build a reserve to face the risks of accounting impact for the application of Standard No. (47) for the whole year from January 1, 2021 until December 31, 2021 to the Regional Institution For development and Enterprises in Sohag, the study found the development of the content of the institution's financial statements by adjusting the balance of microfinance clients in the statement of financial position. The recommendations of the study 1- The necessity of working to meet the need of the Egyptian environment for measurement and disclosure of the formation of a reserve to face the risks of the accounting impact of applying the Egyptian Accounting Standard No. (47) "Financial Instruments" in the financial statements of the entities operating in the microfinance activity. 2- The researcher recommends that the Regional Institution for Development and Enterprises in Sohag to apply the model in the periodic and annual financial statements of microfinance activity after the date of preparing the study, starting from the periodic financial statements on March 31. 3- The necessity of doubling the research efforts that deal with measurement and disclosure in light of the Egyptian Accounting Standard No. (47).
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| 653 |
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|a التأثير المحاسبي
|a معايير المحاسبة المصرية
|a الأنشطة المالية
|a الجمعيات الإقليمية
|a القوائم المالية
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| 692 |
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|a معيار المحاسبة المصري رقم (47) "الأدوات المالية"
|a الجهات العاملة في نشاط التمويل متناهي الصغر
|a نموذج خسائر الائتمان المتوقعة ECL في نشاط التمويل متناهي الصغر
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| 773 |
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|4 الإدارة
|6 Management
|c 006
|e Journal Of Accounting And Auditing
|f Mağallaẗ Al-Muḥāsabaẗ wal Murāğaʿaẗ Li Itiḥād Al-Ǧāmʿiyāt Al-ʿarabiyyaẗ
|l 003
|m ع3
|o 1922
|s مجلة المحاسبة والمراجعة
|v 011
|x 2314-4793
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| 856 |
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|u 1922-011-003-006.pdf
|n https://naus.journals.ekb.eg/article_295339.html
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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|c 1392741
|d 1392741
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