نحو إيجاد نموذج للقياس المحاسبي في ظل تقلبات أسعار النفط

Abstract EN

Different alternatives for the accounting measurement, are available in order to choose the most appropriate alternative in the variables economic environment, and in the sharp fluctuations in oil prices and because oil is the main engine of different economies it is very difficult to choose the appropriate accounting measurement model in these conditions.

For the above reasons, the accounting measurement model based on historical cost has become useless.

Therefore, through this search attention is focused on a model that depends on the fair value of the products, such a model that can contribute to respond to these conditions.