The impact of the development of the International Accounting Standard IAS39 on the qualitative characteristics of accounting information

Abstract

The research aims to analyze and evaluate the impact of the amendments that they have been entered to the International Accounting Standard (IAS39) on the qualitative characteristics of accounting information and how they have contributed to the accuracy of investment operations in financial instruments, where the feedback of a sample of those interested in the financial statements had been measured and tested about the amendments which entered by the International Accounting Standard Board (IASB) on the International Accounting Standard (IAS39) throughout the issuance of International Financial Report Standard (IFRS9) on the qualitative characteristics of accounting information .The results of the research indicated the important role of the amendments in the financial report standard (IAS39) in achieving high grades of qualityfor information with the previous one which is (IAS39).