تطبيق منهج القيمة العادلة في تقييم مخاطر استثمارات البنوك التجارية: دراسة ميدانية

الملخص EN

For a long time, was the historical cost basis of measurement by accounting, however, reliance on this principle has decreased due to development in the financial sector and Banking sector , and with increasing interest of professional organizations both internationally and locally accounting principles of accounting for fair value, I have aimed this study to identify of the fair value and at demonstrating the impact of applying the fair value accounting on the Risk assessment of investments in Jordanian commercial banks, The inevitability of applying fair accounting in Jordanian commercial banks, in addition to identifying problems and obstacles to implementation, and working on proposing appropriate solutions to overcome them and achieve the greatest possible benefit.