الفهرس 
مهية البنود خارج الميزانية ومخاطر استخدامهايوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Study targeted most important types of off balance sheet items to identify the most important accounting and motivations behind the use of these items in the Egyptian commercial banks that financial Taatdmnhaaltaqarir and its impact on the appropriateness of accounting information for investment decisions in the stock and money markets over the responsibility for these items in the global financial crises .
The study field and applied to a number of the most important results :
(1) The use of those items to the presence of non- financial statements for the understanding and comparison by users.
( 2 ) Lack of U.S. accounting standards , international and Egyptian for providing high quality transparent about how these items , which affects investment decisions in stocks.
( 3 ) There is a correlation between the occurrence of the global financial crisis and the view and the failure to disclose the off - budget items .
(4) There is a correlation between make accounting adjustments to some standard items outside the budget and high quality financial reporting researcher also recommended a number of recommendations and proposed areas of research .
Acquires obs the attention the international business community as a result of some of the events that occurred during the recent period the most important financial meltdowns suffered by most of the money markets in different countries and in particular the crisis Enron Energy in 2001 and the global financial crisis of 2008 there have been criticisms many refer to the weakness of procedures accounting standards for these items which contributed to the ease of use within the accounting methods Alapetkariauadarh profits to manipulate financial reports and then influence the decisions of users of financial statements .
So study aimed to address the impact of obs Aligodh financial reports study and analysis to determine the most important reasons and motives behind the deal in which in order to know and identify risks and accounting problems caused by them and their impact on media content of accounting information financial reports , through its impact on the frame of mind of financial accounting and the implications on the shortcomings Accounting Standards