فعالية حوكمة الشركات في قياس القيمة العادلة للمخاطر المالية

الملخص EN

This research aims to clarify the role of fair value in financial risk measurement under the application of the principles of corporate governance on the one hand, On the other hand determine the relationship between the fair value of an alternative model for measuring and accounting for each asset in general and, in particular, financial tools, And between the corporate governance principles to be applied by the administration, which is seeking to produce high-quality information In all areas of activity’ of the company in order to rationalize the relevant decisions of the Parties.

It turned out through research that there is an integrated interactive relationship between each of the corporate governance model and the fair value Where are seeking to achieve true and accurate measure of the risk of financial instruments in the company, Fair Value is linked to financial risks by working on the measured correctly and accurately and clear compared to other models, Then comes the governance to complement the measurement process in accordance with the fair value by ensuring the validity of the measurement and transparent disclosure of the financial risks and the value of it by the proper application of its principles.