الإفصاح المحاسبي عن معلومات القيمة العادلة و أثره في ترشيد قرارات صناديق الاستثمار العقارية : دراسة ميدانية على عينة من المؤسسات المدرجة بسوق الخرطوم للأوراق المالية

الملخص EN

The problem of the study consisted in analyzing the alternatives to accounting measurement of the fair value of the investments of financial institutions, and the requirements of the international accounting measurement of fair value.

Is there a statistically significant relationship between the accounting disclosure of fair value in the income statement and the rationalization of decisions of real estate investment funds? Accounting disclosure of fair value in the statement of financial position and rationalization of decisions of real estate investment funds?, Is there a statistically significant relationship between the accounting disclosure of fair value in the list of changes in property rights and rationalization of decisions of real estate investment funds?, The study aimed to know the effect of accounting reforms in fair value In (income statement, statement of financial position, statement of change in property rights) in rationalizing the decisions of real estate we mention them: There was a positive relationship between the accounting disclosure of fair value in the income statement and the rationalization of decisions of real estate investment funds in The listed institutions in the Khartoum Stock Exchange found a positive relationship between the accounting disclosure with the general value Dallah in the list of financial position and rationalizing the decisions of real estate investment funds in the institutions listed in the Khartoum Stock Exchange.