محاسبية القيمة العادلة بين التأييد والمعارضة في ظل مخاطر الأزمة المالية

الملخص EN

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This research aims to clarify the role of fair value accounting in measuring financial risks in light of the criticism leveled against it as a result of this recent financial crisis, on the one hand, and on the other hand, it seeks to determine the relationship and importance of fair value measurement in the early detection of risks expected to occur, especially those risks related to financial instruments, including.

It became clear that most opponents of fair value measurement are criticizing the surroundings of the application of fair value and not the principles and levels of measurement on which the fair value method is based.

In the value of cash, this endorsement was translated in 2011 in the issuance of IFRS13 “Fair Value Measurement”.