انعكاس استخدام القيمة العادلة في تقييم الأصول السامة على الأزمة المالية العالمية لسنة 2008

Abstract EN

This study aimed to clarify what happened to the financial markets during the global financial crisis, especially the united states one's, by identifying the process of evaluating financial assets at fair value, the reasons for the emergence of toxic assets, and their role in the global financial crisis, while trying to highlight solutions provided by international financial organizations to rid financial markets of these assets, finaly the study concluded that the conversion of mortgages into nontradable securities has led to the emergence of "assets toxic", due to the lack of a secondary market which made it difficult to sell and difficult to switch to liquidity, this crisis was exacerbated by the use of fair value in the valuation of this type of asset.