أثر تطبيق القياس المحاسبي وفق القيمة العادلة على ملائمة المعلومات المحاسبية لترشيد القرارات الاستثمارية : دراسة ميدانية على سوق الخرطوم للأوراق المالية

الملخص EN

The study aimed at identifying the concept of fair value and its measurement, as well as its relevance for accounting information and rational investment decisions.

The problem of the study stemmed from the following questions: What is the effect of accounting measurement application on the basis of fair value on the relevance of accounting information? What is the relationship between the relevance of accounting information and investment decisions rationalization? The study adopted the descriptive analytical method using both secondary and primary sources of data.

The study main findings indicated that accounting information based on the fair value corrected the previous forecasting for decision-maker.

Actually, the relevance accounting information provided by the fair value would help an investor to forecast the cash flow for his investment decision.

Moreover, the investor depends mainly on the accounting information for calculating the risks and returns when taking his investment decision.

The study recommends that it is necessary to use the market approach which depends on the market value in accounting measurement ; also, the investor should depend on the market analysis for forecasting the cash flow to help estimate cash flow for his investment decision.