أثر القياس المحاسبي على جودة نتائج التحليل المالي : دراسة حالة مؤسسة صيدال

Abstract EN

This study aims to introduce accounting measurement and highlight its impact on the institution's budget in order to provide useful information that helps in making sound decisions for the institution and users of financial statements.

There are many methods of accounting measurement but they are included in both historical cost and fair value and are used Historical cost when assessing at cost.

As for the fair value, it is used in the process of reassessing the institution's assets and determining its true value.

Both the historical cost and the fair value have created widespread controversy between researchers and accountants in the past and present.

The main objective of this study is to highlight the relationship between accounting measurement and the quality of the results of financial analysis and to what extent the accounting measurement through the process of re-evaluation of assets in the institution affects the quality of the results of financial analysis