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| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|9 339728
|a El Shahat, Mohamed Fathy
|e Author
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| 245 |
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|a On the Global Financial Crisis : Relevance and Reliability of Fair Value Accounting Fva in the Egyptian Banking Sector
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| 260 |
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|b جامعة المنصورة - كلية التجارة
|c 2012
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| 300 |
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|a 1 - 40
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| 336 |
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|a بحوث ومقالات
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|b The purpose of this study is trying to display the effect of the global financial crisis on fair value accounting (FVA) in both its relevance and reliability in the Egyptian banking sector. The researcher begins the paper with a brief idea about the global financial crisis together with a historical background of the developments and changes in the FVA as a challenge to the accounting community. This background comprises definitions, FVA and financial crisis, and finally FVA and the banking sector. Next, the researcher reviews major issues regarding the Egyptian banking sector as a logical introduction of the practical section. After this theoretical background, the researcher indicates the basic research method focusing on two case studies from two different banking sectors in Egypt; the two case studies are National Bank of Egypt (NBE) - as a case from the public banking sector- and Commercial International Bank (CIB) - as a case from the private banking sector-. The researcher ends the paper with conclusions and recommendations with the purpose of improving the usefulness of FVA.
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| 653 |
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|a الأزمات المالية
|a الاقتصاد الدولي
|a النظم المحاسبية
|a الخدمات المصرفية
|a مصر
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 015
|e The Egyptian Journal for Commercial Studies
|l 004
|m مج36, ع4
|o 0460
|s المجلة المصرية للدراسات التجارية
|v 036
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| 856 |
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|u 0460-036-004-015.pdf
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| 930 |
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|d y
|p y
|q y
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| 995 |
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|a EcoLink
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| 999 |
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|c 660229
|d 660229
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