جودة المعلومات المحاسبية بين ملاءمة القيمة العادلة و موثوقية التكلفة التاريخية

الملخص EN

The objective of this study is to compare the fair value and historical cost models from the perspective of their ability to produce useful accounting information for its users, and that is through highlighting their strengths and weaknesses, as well as the criticism of each principle.

Where the study concluded that the tradeoff between the two models varies according to the investor's point of views and the context in which the information is used; therefore, no model can be dispensed with, even though the fair value beats the historical cost in many of the characteristics that must be provided in the accounting information.

Where both fair value and historical cost can provide useful accounting information, and may be susceptible to producing distorted or misleading information if not properly applied.

To address this, both models must rely on support from internal control, governance and external control to achieve good implementation, thereby generating financial information of high quality suitable for making economic decisions.