آراء مستخدمي القوائم المالية عن مدى تطبيق المعيار الدولي للتقارير المالية (IFRS 13)‎ في البنوك التجارية العاملة في فلسطين

الملخص EN

This study aimed to identify the views of users of financial statements on the extent to which international financial reporting standard (IFRS 13) are applied in commercial banks operating in Palestine from the point of view of general managers, financial managers, heads of accounting sections and financial observers in commercial banks.

To this end.

researcher used the descriptive, inductive and deductive approach to show and clarify the theoretical element and the analysis of results.

The study came to the following results: fair value accounting can be applied in commercial banks operating in Palestine, the members of the Palestinian society are sufficiently aware of the concept of fair value, and fair value is the most appropriate alternative to the historical cost of measurement in commercial banks operating in Palestine.

The study also made the following recommendations: attention must be given to the real application of the fair value concept because of its advantages in accounting measurement and disclosure, it is necessary to provide clear and specific guidelines for measuring fair value, and it is necessary to follow up the improvements and amendments made by the International Accounting Standards Board to select what suits the Palestinian business environment.