أهمية القياس المحاسبي بالقيمة العادلة و دوره في تحقيق جودة القوائم المالية : الصنف الثاني من SCF التثبيتات

الملخص EN

The study aims to clarify the importance and role of accounting measurement at fair value in evaluating the elements of fixations in the final budget, by addressing the concept of measurement, fair value and the budget as the latter represents the true image of the economic institution in an effort to keep pace with global developments and the application of international accounting standards.

The study was applied to the final budget of 2015 for the "Adrar Lait" Corporation.

We have concluded through this study that there are fundamental differences between the accounting measurement at the historical cost and the fair value measurement, and this reflects the reality.