Hassan Sarhan

The University of Northampton | UN · Faculty of Business & Law

Background: Investors and portfolio managers who intend to invest in stocks listed on Damascus Securities Exchange (DSE) should understand and evaluate the performance of portfolios constructed using different asset allocation strategies, which in turn helps them shape their allocation decision with this understanding in mind. The purpose of this p...

IFRS 16 presenation that illustrates the standard in details with examples.

21 st century witnessed developments on different fronts in financial technology. Finance and technology experts worked hand-by-hand and developed revolutionary digitalized financial function solutions. This article was motivated by the dramatic increase in emphasis from academics and professional bodies on researching Fintech-related applications...

This article discusses, from the perspective on an insurer, the possible solutions to the gap between the economic hedging and the corresponding accounting mismatch. The article carries-out the analysis under the framework of IFRS 9 and IFRS17. The article is organized as follows: First, the article discusses the hedge accounting under IFRS 9. Seco...

Technology is changing every aspect in our life. Everything is being digitalized which creates both risks and opportunities. Ignorance of the recent development on the technological fronts may have sever effects on us including the cost of losing a career or a financial wealth. On the other hand, such technological developments open the door for in...