استخدام أسلوب القيمة العادلة في تقييم الأصول البيولوجية بهدف زيادة كفاءة و فاعلية القوائم المالية : دراسة ميدانية

Abstract EN

Although accounting thinking has now stabilized on the importance of measuring assets at historical cost as an input to accounting disclosure, the shift to the measurement of biological assets on a cost basis The biological assets are of relative importance in the economic development of the country.

The biological assets are influenced by the natural factors of atmospheric and genetic factors as well as the use of chemicals and injury The aim of the research is to try to achieve the use of the fair value method in valuing biological assets.

The importance of research is to use the fair value method to evaluate biological assets to increase the efficiency and effectiveness of the financial statements.

The most important results reached by the researcher are: There is a relationship between valuation of biological assets in the fair value and efficiency of the financial statements, where the value of "T" 25.32, a function at a level of significance less than 0.01 and that the confidence limits fall between 4.05 and 4.16.

There was a relationship between valuation of biological assets in the fair value method and the effectiveness of the financial statements, with a value of 39.23, a function at a level of significance less than 0.01 and a confidence interval of 4.31 to 4.41The study recommends: Accounting measurement of biological assets at fair value to reflect the actual results of the assets in their true values to achieve the financial efficiency of the financial statements.

The orientation of agricultural companies that manage biological assets through them to disseminate their financial information and disclose their biological activity to achieve the effectiveness and objectives of the administration.

The interest of agricultural companies in applying the fair value method of biological assets to show the effectiveness of management to achieve the objective of providing the real information of the financial statements.