مدى توافق الإفصاح في البنوك اليمنية مع المعيار المحاسبي الدولي (30) (دراسة ميدانية)

Abstract

The study aims at investigating the accounting offer of financial data in the financial reports of Yemeni banks. The objective of the study is to highlight the role and importance of accounting offer of financial data in the Yemeni banks, so it gives the financial data more confidence and transparency; and gives them the ability to compete and cope with economic developments. The researcher adopted the descriptive approach; and analyzed 62 questionnaire forms only in the Yemeni banks in Aden governorate.

     The significant results, are as Yemeni banks are interested in making offer of financial statements according to the International Accounting Standard No. (30) disclosure in financial  statements of banks and identical financial establishments but they are not applied under a legal obligation, but by efforts of accountants. The most significant recommendations, the researcher has reached to, are to enact laws and legislations obligation the Yemeni banks to prepare financial statements according to the concepts and rules provided for by the International Accounting Standard No. (30).