دراسة استطلاعية لأثر تطبيق مدخل القيمة العادلة على تعزيز الخصائص النوعية للمعلومات المحاسبية

الملخص EN

The main aim of this research is to explain the effect of the application fair value as a measurement approach to Improve the Quality Characteristics of the Accounting Information through procedure a Survey study to illustration the concept and importance Fair Value approach in thought accounting and to know the Effect the application Fair Value approach on the Quality Characteristics of the Accounting Information.

The field study on a sample of Oil companies in Iraq as AL- Basra Oil Company and Iraqi drilling company.

To achieve this objective, the research uses questionnaire method to approach the necessary information and data and the statistical program "SPSS" is used to analysis the information.

As a result of the research, it is found that the application of fair value approach for measurement accounting has positive effect to Improve the Quality Characteristics of the Accounting Information, also the setting of Financial Statement in cases of inflation according to the Historical cost principle leads to shading the users those statement, so preferred application fair value approach to modify Financial Statement.

Also, the research has reached that should be a clear Instructions of the accounting information system to facilitate measurement as per Fair Value.