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المعايير والمبادئ الدولية المنظمة للإفصاح | اكاديمية التداول
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المعايير والمبادئ الدولية المنظمة للإفصاح

 

تتضمن المعايير الدولية المتعلقة بتنظيم سوق الأوراق المالية، لمجموعة من القواعد التي تخاطب عمليه الإفصاح، وهي ملزمة للشركات على اعتبار أنها المصدر الرئيسي للمعروض من الأوراق المالية في الأسواق. فلا شك أن الإفصاح عن المعلومات يمثل عنصرا هاما وحيويا في هذا المجال من مجالات الاستثمار الذي يقوم أساسا على مبدأ التوقعات المستقبلية ومن ثم فان توفر المعلومات الصحيحة وبصفه مستمرة يساعد علي سلامة حساب التوقع مع مراجعه تلك التوقعات وتصحيحها بصفة مستمرة.

وتتطلب المعايير الدولية للإفصاح الالتزام بالأسس التالية:

  • يجب أن يتم الإفصاح الكامل والدقيق، وفي التوقيتات المناسبة، عن المعلومات المالية ونتائج الأعمال والمعلومات الأخرى اللازمة للمستثمر لاتخاذ قراره الاستثماري.
  • يجب أن يحظى مالكي الأوراق المالية في شركه ما على معامله عادله ومتساوية وخاصة فيما يتعلق بالحق في الحصول على البيانات والمعلومات وحتى لا تستغل المعلومات الداخلية لصالح فئة على حساب الآخرين.
  • يجب أن تعد المعلومات المالية وأن تدقق طبقا لمعايير المحاسبة والمراجعة المقبولة دوليا.

 

ولا تقتصر المطالبة بالإفصاح على الشركات المصدرة للأوراق المالية وحدها بل تتعداها لتشمل أيضا المسئولين في هذه الشركات) المديرين ومن في حكمهم، وكبار المساهمين حائزي الغالبية من الأسهم (، وبنوك الاستثمار وتغطية الاكتتابات. ويطالب الجميع بالالتزام بالإفصاح عن مساهماتهم وتعاملاتهم ضمانا لعدم استغلال المعلومات التي قد تكون متوفرة لديهم بحكم موقعهم من الشركة المعنية.

وإذا كانت التشريعات المنظمة لعمليات الإفصاح تهدف بالدرجة الأولى إلى حماية المستثمرين والى عدالة السوق وشفافيته، فان كثير من التشريعات الأخرى تساعد كثيرا على استكمال منظومة الضوابط والأحكام التي تهدف إلى تحقيق ذات المبادئ ومنها على سبيل المثال تشريعات تأسيس الشركات وعمليات الاستحواذ، وكذا الأحكام المنظمة لعمليات إصدار الأوراق المالية في السوق الأولى.

وتشمل المعايير المشار إليها المبادئ الرئيسية الواجب إتباعها عند سن التشريعات ووضع القواعد والأحكام المنظمة لعمليات الإفصاح. وتتلخص تلك المبادئ في مبدأ الاستمرارية في تدفق المعلومات، ومبدأ التوقيتات الزمنية لإجراءات الإفصاح، وفي دقه وصحة المعلومات المفصح عنها حتى لا تكون مضلله من ناحية وان لا تكون مبالغ فيها من ناحية أخري حتى تتحقق الأهداف المرجوة من هذا الإفصاح.

ولمهنه المحاسبة والمراجعة دورا هاما وحيويا في سلامه عمليات الإفصاح والتحقق من صحة البيانات. ولا يتوقف ذلك فقط علي حرفيه الممارسين لتلك المهن بل يتطلب أيضا إتباعهم لمعايير المحاسبة والمراجعة المتفق عليها دوليا توحيدا للغة الخطاب. فمن بين العوامل الهامة والأساسية لعملية اتخاذ القرار الاستثماري أن تتصف البيانات المالية بالمصداقية وانه يمكن الاعتماد عليها وأن تكون قابلة للمقارنة بالمعلومات الأخرى، وبما يؤدي في النهاية إلى سلامه الحكم علي جدوى الاستثمار وعلى كفاءة الإدارة وقدرتها على تحقيق الأهداف والعوائد المتوقعة. وبصفه عامه تتكفل معايير المحاسبة والمراجعة المثالية بتوفير الإطار العام لغيرها من التزامات الإفصاح المطلوبة.

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