تعدد بدائل القياس المحاسبي وفقا لمعايير المحاسبة و أثرها على الأزمة المالية العالمية (2007-2008)‎

الملخص EN

2013.

Summary The aim of this study is to identify the causes and consequences of the global financial crisis (2007-2008) from an accounting perspective.

In view of the complexity of the causes of the global financial crisis and the tendency of many opinions to be challenged and accused of accounting standards, especially those relating to accounting measurement, especially fair value, the researchers discussed the presentation of measurement alternatives and accounting valuation in accordance with International Accounting Standards (IAS / IFRS).

The analysis of accounting measurement risk and its role in the global financial crisis.

The most important measures taken before the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) during and after the global financial crisis.

The researchers found that the expansion of high-risk mortgages is one of the main causes of the global financial crisis.

There are many negative effects of this crisis on the economies of developed and developing countries.

There is an exaggeration in criticism of fair value standards.

Accounting Legislation (IASB) and the US Financial Accounting Standards Board (FASB) have not had precedent by taking several measures, measures and steps.

IASB issued several amendments and improvements and issued several standards, such as the amendment of IFRS 7 to improve fair value disclosure techniques for financial instruments, and IFRS 9 Financial Instruments issued in 2009.

IFRS 13, Measurement of fair value.