أثر القياس و الإفصاح عن الأدوات المالية في القوائم المالية و متطلباتهما وفق معايير الإبلاغ المالي الدولي و النظام المحاسبي المالي

الملخص EN

From time to time, the problem of accounting measurement returns to appear on a different forms, accompanied with more and sharp criticisms to accounting profession, because of its malfunction to reach to monotheist and generally accepted measurement concept, this problem affected directly the reliability and representational faithfulness of information included in financial statements.

The problem of the research represented in choosing the best alternative of alternatives accounting measurement, and the impact of that alternative on instrument financial values.

Aim of study is to know accounting measurement ways and isclosure in financial instruments items.

This research aims at presenting and analysing the importance of accounting disclosure.

It also attempts to explore the effect of accounting disclosure on the accounting measure for finanial instruments.

as it will be in this research illustrate the accounting disclosure about fair value as the most convenient way for beneficiaries in terms of accounting disclosure, and expiation the rationale and objectives of the application of fair value and the appropriateness of fair value in decision-making.

The research adopted the historical method to review the previous studies, the deductive method to identify the research themes and developing hypotheses, and the inductive method to test the hypotheses.