شرقي زكرياءايمن فريد2024-09-152024-09-152024-06-27شرقي، زكرياء. ايمن، فريد. محاسبة التحوط ما بين معيار المحاسبة الدولي Ias39، والمعيار الدولي لإعداد التقارير المالية Ifrs9 -دراسة تحليلية مقارنة- .مجلة المنهل الاقتصادي. مج07. ع.01. 27 جوان 2024. كلية العلوم الإقتصادية والتجارية وعلوم التسيير. جامعة الوادي. [أكتب هنا تاريخ الإطلاع]. متاح على الرابط [انسخ هنا رابط التحميل].2602-7968https://dspace.univ-eloued.dz/handle/123456789/34184This 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.arمحاسبة التحوطمعيار المحاسبة الدوليIAS39معيار الإبلاغ الماليIFRS9تحوطفعالية التحوطinternational accountinghedge accountingstandard IAS39Financial Reporting Standard IFRS9hedginghedge effectivenessArticle