أهمية القياس المحاسبي بالقيمة العادلة في ظل معايير المحاسبة الدولية (IFRS IAS)‎

Abstract EN

It's well known that the historical cost is one of the most important principles on which they depend on accounting measurement process for their ability to represent the actual reality of the event and the time of occurrence for the moment exchange, which is accuracy and validity in the moment of the acquisition or acquisitions, but that its Defects appear with the passage of time.

As a result of this Defects, the International accounting institutions started searching for an alternative to cover the gaps resulting from the application of the principle of measurement at historical cost.

That's what made it necessary to switch to a new principle tends to realism in the valuation of assets which the principle of fair value, which became the basis and an An important tool to measure for the recognition and disclosure when the accounting treatment of financial operations, and clearly demonstrates it in some standards accounting International (IAS / IFRS).