تقييم العلاقة التبادلية بين الأزمة المالية العالمية و محاسبة القيمة العادلة مراجعة نظرية للدراسات المحاسبية

الملخص EN

The research aims to clarify the relationship of mutual influence between the global financial crisis and fair value accounting, by reviewing and analyzing some accounting studies interested in the causes of the emergence of financial crises and their drivers and the fact that they are related to fair value accounting trends.

And to discuss the criticisms that affected fair value accounting as being the cause of financial crises, and has reached searching to a set of conclusions, perhaps the most important of them.

Was not the fair value accounting that caused the global financial crises but rather a positive and important impact in revealing the global financial crises that were concealed by principles accounting accrual and historical cost measures.

So fair value accounting can play an active role in managing financial crises, by revealing the true causes of these crises, and highlighting the relativity of the fairness of the accounting number disclosed.