الإفصاح عن القيم الجارية في بيئة التضخم و دوره في الحد من الأزمة المالية : دراسة ميدانية على المصارف العاملة بالسودان

الملخص EN

The studys problem is represented in the inability of historical cost method to consider special changes of prices during inflation whereas the continuity in applying it will lead to misleading in disclosing of financial reports to businesss results and financial position which evokes existence of alternative accounting methods to this model to contribute in solving this problem and subsequently limits the financial crisis The study aimed at identifying the relationship between the uses of current value method to disclose accounting information during inflation periods and limiting of financial crisis The study concluded that the disclosure about using current value to evaluate assets during inflation periods increases the foreign capital flows which leads to economic growth and limits financial crisis Moreover the disclosure about using currencys current value during inflation periods reduces speculation and contributes in stability of national currencys exchange rate thus avoiding the occurrence of currencys crisis The study recommended that working banks in Sudan should adopt current value method in disclosing their accounting information during inflation periods in order to stabilize the economy and avoiding occurrences of financial crisis