أثر القياس المحاسبي على أساس القيمة العادلة على ملاءمة و موثوقية الملعومات المحاسبية للتقارير المالية : دراسة ميدانية على عينة من البنوك العاملة في نيالا

الملخص EN

The study aimed to identify the relationship between accounting measurement based on fair value and the relevance and reliability of accounting information, the study problem is represented in the following question: what is the effect of accounting measurement based on fair value and the relevance and reliability of accounting information?and the most important findings of the study were the presence of a statistically significant effect between accounting measurement on the basis of fair value and the relevance of accounting information, and the absence of a statistically significant effect between accounting measurement on the basis of fair value the reliability of accounting information, the most important recommendations that came out of the study are the necessity of conducting more studies about fair value and raising awareness about it.