قياس مستوى الملائمة للمعلومات المحاسبية في ظل استخدام القيمة العادلة کأساس للقياس المحاسبي "دراسة تطبيقية على البنوک التجارية العراقية "

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

International Financial Reporting Standards (IFRS) wants to determine the objectives of financial statements which represent the basic rule for disclosure about accounting information in condition to be useful for the users of financial statements for rationalize their decisions, and to achieve these objectives we need qualitative characteristics in this information in all economic sectors, hence achieving these qualitative characteristics means achieving quality in the financial statements, and these characteristics determined on statement No. 2.
In the light of conceptual framework on 2010 represent the main qualitative characteristics on relevance and faithful representation:
Relevance: is the accounting information that make the decision maker able to differentiate among alternatives.
Faithful representation: is representation about financial transaction in a true manner.

الموضوعات الرئيسية

المراجع

Kaya, C.T., Fair Value versus Historical Cost: Which is actually more “Fair”?, The Journal of Accounting and Finance, 2013, PP. 130-131.
 SFAS, No. 107, Disclosure about fair value of financial instruments

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