تقييم دور تبني معايير الإبلاغ المالي الدولية في الأزمة المالية العالمية و تطوير النظام المحاسبي للبنوك اليمنية في ظل مدخل القيمة العادلة

الملخص EN

There is no doubt that the accounting of fair value raises the level of financial reporting from merely historical financial information to modern financial information which reflects the economic facts and foresees the future instead of recording the post.

This high level of reporting allows the financial data users in the society to take the investment decisions guided by objective information which is based on facts.

This subject matter assist in achieving the goals of general financial reporting which Is represented by the meeting of the needs and requirements of many denominations of society in general and the participants in the financial market in particular.

Recently, and after the financial crises which is considered by the specialists as a biggest crises in the global economy in the recent decades.

Many accusations have been pointed to some of the international accounting standards such as the standards concerning the fair value because of its responsibility for that crises.