إمكانية تطبيق معيار الإبلاغ المالي الدولي رقم (IFRS 13) في البيئة العراقية
Other Title(s)
The possibility of applying ifrs 13 in the Iraqi environment
Joint Authors
Source
مجلة الكوت للعلوم الاقتصادية و الإدارية
Issue
Vol. 2019, Issue 33 (30 Sep. 2019), pp.101-127, 27 p.
Publisher
University of Wasit College of Administration and Economics
Publication Date
2019-09-30
Country of Publication
Iraq
No. of Pages
27
Main Subjects
Topics
- Researchers
- International economic integration
- Investments
- Decision making
- Investment returns
- Investment analysis
- Cash flow
- National economy
- Fair value
- Capital assets pricing model
Abstract EN
The aim of this research is to find methods to measure fair value to be more suitable for the Iraqi environment to improve the quality of the qualitative characteristics of accounting information to help its users in making investment decisions In order to achieve the objective of the research, the researchers used the present value methods and discount cash flow method (DCF) and the Capital Asset Pricing Model (CAPM) model, namely the risk beta, the main parameter, as well as the measurement of the return on equity and the return of the market portfolio And to achieve the required rate of return, to obtain the weighted average cost of capital.
One of the most important conclusions reached by the researchers is that it is possible to apply (IFRS 13) at fair value in the Iraqi environment, which in turn provides adequate and appropriate information that serves the needs of all users and other parties, And is a prerequisite for the construction of economic units and the revitalization of the investment movement, which will affect the national economy and domestic output, which helps investors and stakeholders to make the best decisions.
American Psychological Association (APA)
شحم، علاء محسن ومشجل، هاني حميد. 2019. إمكانية تطبيق معيار الإبلاغ المالي الدولي رقم (IFRS 13) في البيئة العراقية. مجلة الكوت للعلوم الاقتصادية و الإدارية،مج. 2019، ع. 33، ص ص. 101-127.
https://search.emarefa.net/detail/BIM-1213201
Modern Language Association (MLA)
شحم، علاء محسن ومشجل، هاني حميد. إمكانية تطبيق معيار الإبلاغ المالي الدولي رقم (IFRS 13) في البيئة العراقية. مجلة الكوت للعلوم الاقتصادية و الإدارية ع. 33 (2019)، ص ص. 101-127.
https://search.emarefa.net/detail/BIM-1213201
American Medical Association (AMA)
شحم، علاء محسن ومشجل، هاني حميد. إمكانية تطبيق معيار الإبلاغ المالي الدولي رقم (IFRS 13) في البيئة العراقية. مجلة الكوت للعلوم الاقتصادية و الإدارية. 2019. مج. 2019، ع. 33، ص ص. 101-127.
https://search.emarefa.net/detail/BIM-1213201
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1213201