القياس المحاسبي وفقا لأساس القيمة العادلة و أثره في جودة المعلومات المحاسبية في الشركات السودانية : دراسة ميدانية

الملخص EN

The study aimed to identify the effect of Accounting measurement on the Basis of Fair value in the quality of Accounting Information in Commercial Companies working in Khartoum State.

The sample of the study included (16) commercial companies, where (63) questionnaires were distributed to a sample of accountants and internal auditors The study data was analyzed using a number of statistical methods and the following results were obtained: The study concluded that the application of Accounting measurement on the Basis of Fair value has a positive impact on the adequacy of the Accounting Information contained in the financial reports prepared by the Commercial Companies in Khartoum State, and its reliability.

The study recommended To conduct further research and studies in the field of Fair value accounting in terms of measurement, presentation and disclosure requirements.

And reduce personal estimates by financial reporting preparers in Commercial Companies in Khartoum State by providing clear guidelines for measuring fair value