تأثير القياس وفق القيمة العادلة على حقوق المساهمين في المصارف التجارية

الملخص EN

Commercial banks are an important and vital element in the Iraqi economy, so it is providing various services to various parties including the government, investors, the public and others, so it is important to address the problems faced by these banks.

The problem of the study is the measurement method to measure (investments in subsidiaries companies ) that used by the commercial banks.

The banks are use a measurement method according to the historical cost to measure their investments in the subsidiaries companies.

The objective of the study is to measure these investments by using the fair value and to determine the impact of fair value measurement effects on the shareholders' equity and depreciation.

The Conclusion of the study that the measurement according to the fair value that was used in the Iraqi Middle East Investment Bank (Subsidiaries companies) has effected on the shareholders 'equity whether non- controlling shareholders or controlling shareholders.

And led to an increase in shareholders' equity at the same percentage of the increase in the fixed assets resulting from valuation at fair value, The depreciation account was not affected in the year of transition from historical cost to fair value measurement.

The effect will starts from the next year because of changed the values of the fixed assets of the subsidiaries Companies.