آلية مقترحة لتدقيق الأدوات المالية المشتقة تعزز من مستوى الثـقة لدى المتعامليندراسة تطبيقية على البنك العربي الأردني

Abstract

The derivatives financial instruments one of the finance sources that many intuitions,this research aims at introducing a suggested to auditing tools for derivatives financial instruments - applying on Jordan Arabia bank pattern to be useful for financial institutions for the purposes of disclosing the financial instruments in their annual financial reports. It requires to separate between the derivative financial instruments that are used for circulating or trading and those which are used in the administration of risk (Hedging Activities), and the fair value disclosure of these instruments as well as distinction between the income achieved by this circulation and conventional investment instruments .Also to disclose the goals behind using the instruments for the purposes of hedged or administrating the risk and the applied strategies to implement these goals to face the needs of the financial reports users including the accounting information which accurately depicts the economic events which have affected the economic unit during the activity period. To test the pattern, applying on Jordan Arabia bank was chosen for the purpose, because it is considered one of the comprehensive banks which offer a complete financial and banking service to meet the developed and growing needs of its customers. Therefore, this service helps the bank's resources and income to increase , on the one hand , and enable the bank to keep its present customers as well as attracting more new ones. Moreover, it supports the achievement of a balance between the various economic sectors through introducing diversified banking and financing services for all sectors . The data of the years , 2006 , 2007 , and 2008 of the applying on Jordan Arabia bank were chosen to examine the pattern .