مدى التزام المصارف المدرجة في سوق دمشق للأوراق المالية بمتطلبات تطبيق المعيار الدولي لإعداد التقارير المالية رقم (10)"البيانات المالية الموحدة" (دراسة تحليلة مقارنة )

Abstract

The study aimed to find out the extent of the commitment of banks listed on Damascus Securities Exchange to the implementation requirements of IFRS No.71 "Consolidated Financial Statements" and identify the constraints that limit the commitment of these banks to the implementation requirements of this standard. The researcher used the analytical descriptive approach in conducting the study and testing its hypotheses. After creating basic knowledge about the study’s problem and its environment from the scientific literature, the researcher conducted an analytical study to the financial statements of the International Bank for Trade and Finance and its subsidiary. In order to support the analytical study, a survey list was prepared and distributed to the study’s sample and then unloaded and analyzed using the SPSS program. The most important results of the study:  Banks listed on Damascus Securities Exchange commit to the implementation requirements of IFRS No.71 when preparing their Consolidated Financial Statements.  The parent company and its subsidiary use uniform accounting policies for like transactions and other events in similar circumstances.  Consolidation of an investee begins from the date the investor obtains control over an investee.  There is a significant statistical indication that there are (private and environmental) constraints that limit the banks listed on Damascus Securities Exchange compliance with the implementation requirements of IFRS No.71. 131 The researcher recommended the International Bank for Trade and Finance to use the equity method to account for its investments in the International Financial Center for Financial Services and Brokerage rather than the current cost method in order to show the investment account at its real value and reflect continuously the share of the investor in the investee, she also emphasized on the need to keep pace with developments in the International Financial Reporting Standards by the participation of accountants in specialized courses in English in addition to emphasizing the importance of public reading and self-study of the accountant in the field of International Financial Reporting Standards in order to update and enhance the knowledge gained on these standards.