{"id":3199,"date":"2024-05-26T18:37:48","date_gmt":"2024-05-26T18:37:48","guid":{"rendered":"http:\/\/journal.ziu-university.net\/?p=3199"},"modified":"2024-05-27T10:43:26","modified_gmt":"2024-05-27T10:43:26","slug":"%d8%a7%d8%ab%d8%b1-%d8%aa%d8%b7%d8%a8%d9%8a%d9%82-%d9%85%d8%b9%d9%8a%d8%a7%d8%b1-%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a-%d8%a7%d9%84%d8%af%d9%88%d9%84","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=3199","title":{"rendered":"\u0627\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a (IFRS (18 \u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u064a \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 The Impact of Applying the International Financial Reporting Standard IFRS (18) Presentation and Disclosure in Financial Statements on the Disclosure for Social Responsibility. (An Applied-on Savings and Social Development Bank)"},"content":{"rendered":"\n

\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n

\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u064a \u0645\u0639\u0631\u0641\u0629 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a IFRS 18 \u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0628\u064a\u0627\u0646 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0645\u0639\u0631\u0641\u0629 \u0625\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a IFRS 18 \u0639\u0644\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629. \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u064a \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0645\u0646\u0647\u0627 \u0625\u0646 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 IFRS 18 \u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0644\u062f\u064a\u0647 \u0623\u062b\u0631 \u0641\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0645\u0635\u0631\u0641 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0648\u0627\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0623\u0635\u0628\u062d \u0636\u0631\u0648\u0631\u0629 \u062d\u062a\u0645\u064a\u0629\u060c \u0648\u064a\u0645\u0643\u0646 \u0648\u0636\u0639 \u0625\u0637\u0627\u0631 \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0623\u0647\u0645\u0647\u0627 \u0648\u0627\u062c\u0628 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 IFRS 18 \u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0645\u0639 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0642\u062a\u0631\u0627\u062d \u0642\u0627\u0626\u0645\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u0645\u0639 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0645\u0633\u0645\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0648\u0636\u0631\u0648\u0631\u0629 \u0627\u0633\u062a\u064a\u0639\u0627\u0628 \u0628\u0646\u0648\u062f \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n\n\n\n

\u0643\u0644\u0645\u0627\u062a \u0645\u0641\u062a\u0627\u062d\u064a\u0629:<\/strong> \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0645\u0642\u0627\u064a\u064a\u0633 \u0623\u062f\u0627\u0621 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/p>\n\n\n\n

Abstract :<\/strong><\/p>\n\n\n\n

 The study aimed to know the International Financial Reporting Standard IFRS 18, presentation and disclosure in the financial statements, to explain the nature of social responsibility and how to disclose it in the financial statements, and to know the impact of applying the International Financial Reporting Standard IFRS 18 on the disclosure of social responsibility. The study reached a number of results, including that the application of the financial reporting standard IFRS 18 Presentation and Disclosure in the financial statements  has an impact on the disclosure of social responsibility in the Savings and Social Development Bank, and that the application of social responsibility in banking and other financial institutions It has become an inevitable necessity, and a framework can be established to disclose social responsibility in financial statements and reports. The study recommended with several  recommendations, the most important of which is the obligation to apply the IFRS 18 standard of presentation and disclosure in banking financial institutions with the disclosure of social responsibility in the financial statements, and proposing an additional list with the other basic lists for the disclosure of social responsibility under the name of the social responsibility list, and the necessity of accommodating the social responsibility items in international accounting standards.<\/p>\n\n\n\n

Keywords<\/strong>:<\/strong> Social Responsibility, Disclosure of social responsibility<\/p>\n\n\n\n

Management-defined performance measures.<\/p>\n\n\n\n

\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0637\u0627\u0644\u0628:\u00a0 <\/strong>\u0645\u0639\u062a\u0632 \u0645\u062d\u0645\u062f \u0646\u0648\u0631 \u0633\u0627\u0644\u0645 \u0633\u0639\u064a\u062f \u2013\u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u2013\u062c\u0627\u0645\u0639\u0629 \u0643\u0633\u0644\u0627<\/strong><\/p>\n\n\n\n

\u0637\u0627\u0644\u0628 \u062f\u0643\u062a\u0648\u0631\u0627\u0629 \u0627\u0644\u0641\u0644\u0633\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/p>\n\n\n\n

\u0625\u0634\u0631\u0627\u0641 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 : \u0627\u0644\u0641\u0627\u062a\u062d \u0627\u0644\u0623\u0645\u064a\u0646 \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u064a\u0645 \u0627\u0644\u0641\u0643\u064a-\u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u2013\u062c\u0627\u0645\u0639\u0629 \u0643\u0633\u0644\u0627<\/p>\n\r\n\t\t

\r\n\t\t\t
\r\n\t\t\t\t
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\r\n\t\t\t\t\t\t<\/span><\/span>\r\n\t\t\t\t\t\t

<\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t
<\/i>\u062a\u062d\u0645\u064a\u0644<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t
\r\n\t\t\t\t\r\n\t\t\t\t\t\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t
\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t
<\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"

\u0645\u0644\u062e\u0635: \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u064a \u0645\u0639\u0631\u0641\u0629 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a IFRS 18 \u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0628\u064a\u0627\u0646 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0645\u0639\u0631\u0641\u0629 \u0625\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a IFRS 18 \u0639\u0644\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629. \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u064a \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0645\u0646\u0647\u0627 \u0625\u0646 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 IFRS 18 \u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[119],"tags":[],"class_list":["post-3199","post","type-post","status-publish","format-standard","","category-119"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3199"}],"version-history":[{"count":2,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3199\/revisions"}],"predecessor-version":[{"id":3228,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3199\/revisions\/3228"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}