الإفصاح عن آثار تقلبات العملات الأجنبية في البنوک التجارية طبقا لمعايير المحاسبة الدولية دراسة تطبيقية في المملکة الأردنية الهاشمية

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کليه التجاره جامعه طنطا

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The main purpose of this research is to study the disclosure of foreign currency fluctuation effects in commercial banks, this research includes also an empirical study in Jordanian commercial banks. To achieve this main purpose, the study has been divided into three chapters as follows: Chapter One The Accounting and The Economic Effects of Foreign Currency Fluctuation. The study in this chapter includes two branches: 1- The Accounting Effect of Foreign Currency Fluctuation. 2- The Economic Effect of Foreign Currency Fluctuation. Chapter Two The Disclosure Requirements of Foreign Currency Fluctuation Effects According to International Standards (IAS). The study in this chapter includes three branches: 1- The Disclosure Requirements According to IAS 39. 2- The Disclosure Requirements According to IAS 30. 3- The Disclosure Requirements According to IAS 21. Chapter Three The Disclosure of Foreign Currency Fluctuation Effects in Jordanian Commercial Banks According to IAS, the Study in this chapter includes three branches: 1- The Disclosure According to IAS 21, Arab Bank. 2003 & 2004. 2- The Disclosure According to IAS 21, The Housing Bank for Trade & Finance, 2003 & 2004. 3- The Disclosure According to IAS 21, The Jordan National Bank, 2004.

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