أثر تطبيق محاسبة القيمة العادلة في جودة التقارير المالية من وجهة نظر المراجعين الخارجيين السودانيين: دراسة ميدانية

الملخص EN

The study aims to measure the effect of applying the accounting of the fair value in the quality of financial reporting based of the view of Sudanese external auditors by knowing its importance, the effect of measurement and the accounting disclosure according to the fair value based of the view of Sudanese auditors.

the study examined the application of fair value in Sudanese business environment and the ex- tent of the effect accounting measurement and disclosure following the fair value in the quality of financial reports.

moreover, the study tested the existence of statistical variations to the questionnaire according to the job.

the questionnaire was distributed to 100 external auditor and the collected was 98 questionnaire, the software SPSS was used for analysis using multiple linear regression and f-test for variation analysis.

the study concluded that there a weakness in applying the fair value in Sudan, especially in Khartoum stock exchange based of Sudanese auditors.

in addition, there is a statistical positive effect for applying the fair value from the accounting measurement and disclosure according to the fair value in the quality of financial reporting.

the study recommended to increase the importance of applying the fair value in Khartoum stock exchange and to measure the assets and liabilities within periods among Sudanese business organizations according to the fair value due to the problems of inflation in Sudan.