دور محاسبة القيمة العادلة كأساس للقياس و الافصاح المحاسبي في تحقيق جودة المعلومة المالية

Abstract EN

The objective of the study is to know the role of fair value accounting as a basis for accounting measurement and disclosure in achieving the quality of financial information by providing a set of characteristics that assist users of these financial statements in decision making.

The study concluded that fair value accounting contributes to improving the quality of financial information.

Financial information, but translated on the ground did not see this method of total application in the absence of indicators to identify it objectively and accurately, and remains a measure of personal judgment, which may lose financial data quality, especially under the bias accounting measurement.