المحاسبة عن التحوط في المشاريع الاستثمارية المشتركة بالتطبيق على عينة من المصارف السعودية == Accounting of Hedge In Joint Investment Ventures Applied On A Sample of The Saudi Banks)
Author name:
ذكرى جمعة سكر الواسطي
Supervisor name:
عامر محمد سلمان الجنابي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3628 - p.pdf
Abstract:
هدف البحث الى اجراء تحليل مقارن للقوائم المالية لغرض تسليط الضوء على محاسبة التحوط عن المخاطر التي تتعرض لها المشاريع الاستثمارية المشتركة على وفق الستراتيجيات والسياسات الصحيحة وعلى وفق المعايير الدولية التي قد تتعرض لها في السوق التي تعمل فيها مثل تلك ا | The goal of research is to conduct a comparative analysis of the financial statements for the purpose of shedding light on the hedge accounting for the risks to the investment ventures of common according to strategies and the right policies and according to international standards that may be exposed to the market in which they operate such ventures, to be useful for all financial institutions, was important to discuss the issue of accounting for hedging in the joint investment ventures the future in Iraq, particularly that of our dear country is witnessing the opening economically and major investment which requires willing the Iraqi market to receive the corporate and investment ventures, whether individually or jointly, and to the joint venture operations impact and influenced by reciprocal between the environment market and the Iraqi society and between those ventures and objectives and to be derived from implementing such a project for the future and result check on the existence of accounting environment Iraqi equipped to address those risks in the joint investment ventures that may reduce and limit the risks that may be exposed to such ventures in the Iraqi environment.To accomplish research has been to use the following hypothesis : that there is a relationship between the hedging instrument and risks of investments in joint ventures, and so by measuring the impact of the choice of hedging instrument for the type of risk as variables on the hedged item in a variable.To achieve the objective thesis research has been selected sample presentation and analysis of the risks faced by joint investment ventures and derivative financial instruments that are used to reduce these risks and are joint ventures the three Saudi Arabian banker - SABB Bank, Saudi Arabia - French Bank, Saudi Arabia - Dutch.The research has come to a set of conclusions including : - 1 - Contributing the joint investment ventures in an active role in the process of integration and the creation of close ties between the economies of the countries. 2 - A joint venture reflects the diversity in the environment and economic productivity in terms of resources, which promote the provision of enabling environment for the growth of such ventures.3 - The importance of joint investment ventures in the social policy by assisting in the development of human resources as well as the exchange of knowledge and new technologies and exchange of different cultures.4 - For hedge accounting is a comprehensive system of information on risks, which would identify the effects of
