تفعيل القياس بالقيمة العادلة و دوره في تحسين شفافية الإبلاغ المالي الدولية

الملخص EN

There are multiple and varied Accounting measurement methods and techniques, which reflecting the financial events over time, in order to unify these methods and techniques in the form of agreed models.

IFRSs has been concerned in supporting measurement methods by providing a measure achieving Relevance, and faithful, Representation and achieving transparency in financial reporting.

The research aims to clarify the impact of applying measurement at fair value in achieving financial reporting transparency and its applicability in the Iraqi economic units.

The importance of the research comes from the importance of measurement at fair value as a modern and contemporary topics and measurement.

Research based on the Hypothesis that the application of measurement at fair value and the disclosure of that measurement in the financial statements achieve a high level of transparency in financial reporting.

This is achieving by comparing the measurement application at fair value in the research sample (Bank of Baghdad and Commercial Gulf) with the application of historical cost measurement; the level of transparency in the financial statements was increased.

Many important results were obtained; that level of transparency in financial statements when applying the measurement at fair value is higher than the level of transparency when applying historical cost, fair value measurement improves comparing of financial statements in various financial entities that application international accounting standards, and international financial reporting.

The basis of differentiation between them and the measurement of historical cost is to achieve the required saucepan of relevance and faithful representation.