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    *********************
    abdelhamied ; Thu, 08 Feb 2007 08 PM:19:27

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      FATIHA
    Sun, 02 Mar 2008 06 PM:56:30
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  9. #9
      zifagoo
    Sun, 05 Aug 2007 09 AM:22:00
    36
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    (30)
    " "

    *
    **
    ***
    ( 25/5/2006. 24/8/2006)
    Ñ Ñ

    ɡ .
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    : .
    _ (28) (2)2006
    Tishreen University Journal for Studies and Scientific Research- Economic and Legal Science Series Vol. (28) No (2) 2006

    Disclosure of Financial Statement of Banks: Accounting
    According to International Financial Standard No.30
    (A Practical Study of the Commercial Bank of Syria)
    Dr. Latif Zayoud*
    Dr. Oqba Alrida**
    Roula Layka***
    (Received 25 /5/ 2006. Accepted 24/8/2006)
    Ñ ABSTRACT Ñ

    The application of international financial standards helps in improving the kinds of the supplied accounting information of various types of users through presenting suitable and comprehensible highly reliable information. It also helps to make accountancy information comparable with information of other organizations and financial statements of the organization itself for different periods of time.
    Banks and other financial establishments have special nature from the point of view of operations carried by them, along with the income and risks faced by them, which forced the international accountancy standards committee to put forth an independent standard of disclosure of the financial statement of banks and of similar financial establishment No. (30). Consequently, the application of international accountancy standards by banks is considered a necessary step to reach the information that helps decision makers to evaluate the financial position, the work, and achievement carried out by banks, and to understand special characteristics of the nature of the work of banks.



    Key words: Accounting Disclosure, Banks, Financial Standards.



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    2002 (30) .



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    :
    1- ϡ ϡ ѡ ޡ 2001 354
    2- ѡ 30 ѡ 2005
    3- ѡ ɡ ʡ 1991 350
    4- - 1996 371
    5- ӡ 1991 322
    6- ɡ ɡ ȡ 1991 211
    7-http://www.amf.org.ae/vArabic/storage/other/DG%20ADVISOR %20OFFICE/BANKS%20AUDITING%20PUBLICATIONS/Paper-4-2.pdf
    8- ϡ ϡ 1999
    9- ѡ 2000
    10- , ӡ 2000
    11- ϡ ѡ ɡ2000 429
    12- ϡ ɡ ɡ 2001 263
    13- 1999 549
    14- 2002 31
    15- IASA ,board approves bank disclosure draft , journal of accoutancy , february /1987, p750.

    * .
    ** .
    *** .

    * Associate Professor, Department of Accountancy, Faculty of Economics, Tishreen University, Lattakia, Syria.
    **Associate Professor, Department of Accountancy, Faculty of Economics, Damascus University, Lattakia, Syria.
    ***Postgraduate Student, Department of Accountancy, Faculty of Economics, Tishreen University, Lattakia, Syria.


    ..

    !!!

  10. #10
      zifagoo
    Sun, 05 Aug 2007 09 AM:22:00
    36
    461
    8

    .....
    , . "IASC" (1) " " 1998 (1) (5) (13) , (1) " " , (1) . : - - - - .















    - . . :    . : . . : . . . : . .

    -
    :(1)- Relevance .
    (2)- Reliability " "
    (3)- Verifiability . (4)- Comparability
    . . (5)- Understandability .


    (6)- Materiality .(7)- Economic of Information .
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    - . : (1)- : : : , . (2)- : . .
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    (5)- : . ... .
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    (7)- : : . (8)- : .. . . .




















    -
    ( )... : (1)-  (24)-  (30)- (1)- .


    (1)- : ISA 1 : 1- . 2- . 3- . 4- ( ISA7. 5- . : : : ISA1 . 12 . : ISA1 : Ý- . ȝ- . ʝ- 12 . ˝- 12 . . : ISA1 : Ý- . ȝ- . ʝ- 12 . ˝- 12 . . ( ).




    : : Ý- . ȝ- . ʝ- . ˝- . ̝- . ͝- . Ν- . 2 ڡ . ϝ- . Н- . ѝ- . ҝ- . . ӝ- ԝ- . ՝- . ֝- . ؝- . ٝ- . ڝ- .
    :  o o o o o o ޡ o ɡ o  















    : : : : Ý- ȝ- ʝ- . ˝- . ̝- . ͝- . Ν- . : ISA 1 . . : . : ISA 1 . . : ISA 1 : Ý- . ȝ- . ʝ- . ˝- . ̝- . ͝- . Ν- . . ISA 1 . .









    - : ( ) ISA 1 : Ý- . ȝ- ). ʝ- () () . : Ý- ISA 8 . ȝ- . ( ) .
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    6- ( Offset)....
    (1) Offsetting . (1) .





    7- .... (1) : : . :
    (3) , 1- parenthetical explanations : ( 10 ,300 ,120000 1200000) 2- footnotes :
    ״״ ״״ ״״ ״״ 3- supporting schedules : ( 3) ״״
    (3) ״״ ״״ ..... ״״ ״״ .. (״״)
    ״״4- cross-Reference


    5- Valuation Accounts .
    : 500.000 : 100.000
    400.000 8000.000 : 800.000
    7200.000 8000.000 : 800.000
    8800.000(4)- , (1) . : o o o (1) , . : o o o IASC , (1) IASC
    (5)- : (24) : " " :    
    (6)- : (1) 5 10 ɡ


    (7)- . Subsequent Events: ɡ " " (10) Events occurring after the balance sheet date , (10) : - - , . ← Ý- , , . ȝ- , ...

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    : Ý- . ȝ- .

    ←     
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    (10)- (1): (1) ←    .
    "http://ar.wikipedia.org/wiki/%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9_%D8%A7%D8%AF%D8%A7%D8%B1%D9%8A%D8 %A9"


    ..

    !!!

: 1 (0 1 )

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