مدى التزام المنشآت المالية العاملة في الجمهورية اليمنية بمعالجة الأحداث بعد فترة التقرير وفقًا لمتطلبات معيار المحاسبة الدولي رقم (10) - دراسة ميدانية

The study aimed to examine the extent to which financial institutions operating in the Republic of Yemen comply with the treatment of events after the reporting period in accordance with the requirements of International Accounting Standard (IAS) No. 10. The study adopted a descriptive-analytical approach and conducted a field study using a questionnaire as the primary tool for data collection. The study population included employees of five Islamic banks, four governmental and mixed banks, five private commercial banks, three microfinance banks, and eight independent electronic wallets, in addition to specialized staff at the Central Bank of Yemen and external auditors of Yemeni entities..

The study relied on a sample of 167 specialists working in financial management and internal audit departments, as well as experts from the Central Bank of Yemen and external auditors of Yemeni entities. Data were analyzed using the statistical software SPSS to reach the study’s findings. The most significant findings indicated that financial institutions in the Republic of Yemen comply with the treatment of events after the reporting period (both adjusting and non-adjusting events) in accordance with IAS 10 requirements. Moreover, the results confirmed that financial institutions adhere to appropriate disclosures in their annual reports, consistent with the standard’s requirements.