محاسبة التحوط ما بين معيار المحاسبة الدولي Ias39، والمعيار الدولي لإعداد التقارير المالية Ifrs9 -دراسة تحليلية مقارنة-

Abstract

This study came with the aim of making a comparison of hedge accounting according to what it was in IAS39 and what it has become in IFRS9, based on the requirements of the two standards, while clarifying the reasons behind abandoning the application of the international accounting standard IAS39, and replacing it with the International Financial Reporting Standard IFRS9. Finally the conclusion wasreached، a number of results indicate that the 80/125 percent compensation requirement was abolished and replaced with a principles-based effectiveness test, and the requirement for a retrospective effectiveness test was abolished, leaving only a future evaluation to be conducted at the beginning of each hedging period. We recommended intensifying research that deals with the topic of hedge accounting according to IFRS9 is addressed from different angles, such as researching the importance of applying hedge accounting according to the International Financial Reporting Standard IFRS9 and other research.