إمكانية تطبيق معيار الإبلاغ المالي الدولي رقم (IFRS 13)‎ في البيئة العراقية

الملخص EN

The aim of this research is to find methods to measure fair value to be more suitable for the Iraqi environment to improve the quality of the qualitative characteristics of accounting information to help its users in making investment decisions In order to achieve the objective of the research, the researchers used the present value methods and discount cash flow method (DCF) and the Capital Asset Pricing Model (CAPM) model, namely the risk beta, the main parameter, as well as the measurement of the return on equity and the return of the market portfolio And to achieve the required rate of return, to obtain the weighted average cost of capital.

One of the most important conclusions reached by the researchers is that it is possible to apply (IFRS 13) at fair value in the Iraqi environment, which in turn provides adequate and appropriate information that serves the needs of all users and other parties, And is a prerequisite for the construction of economic units and the revitalization of the investment movement, which will affect the national economy and domestic output, which helps investors and stakeholders to make the best decisions.