انعكاس تطبيق معايير التقارير المالية الدولية على جودة المعلومات و أثره على قيمة الشركة

الملخص EN

This study aims to analyze and test the effect of the application of international financial reporting standards on the quality of information and its impact on the value of the company, In addition , this study analyse the effect of some IFRS s such as IFRS 13 : Fair Value measurement and IAS 39 Financial Instruments :classification and measurement on the quality of information disclosed in the financial statements and financial reports to the benefit of users and analyse the effect of IFRS on value of the firm determination.

The study concluded that there is a positive effect of the application of international financial reporting standards , particularly standards of measurement and disclosure on the quality of information as outputs of the accounting system , and as this information constitutes the input to the process of evaluation of the company , the International Financial Reporting Standards have a positive impact on the determination of fair value for the company.