اثر القياسات البديلة للقيمة العادلة على قابلية القوائم المالية للمقارنة

عبد الرحمن عبد العظيم قابل, سامي; غضيب هندي, فرج

doi:10.21608/alat.2016.218169

اثر القياسات البديلة للقيمة العادلة على قابلية القوائم المالية للمقارنة "دراسة تطبيقية"

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

10.21608/alat.2016.218169

المستخلص

The study aimed to test the impact of alternative measurements of fair value on the ability of financial statements to compare and see the effect of each of the (historical cost and net realizable value, market value under way, and the present value of expected cash flows) as an alternative measurement of the fair value on the ability of financial statements to compare the results showed the presence of the impact of measurements alternative to fair
2
value on the ability of the financial compare lists, as the study found: to get measure the present value of expected cash flows on top of the impact as the value of transaction (1.126) and the value of t interview (15.268) and the level of significance (0.00), as well as no significant effect of a statistically significant alternative to the measurements of the fair value of the combined dimensions (historical cost and net realizable value, market value under way, and the present value of expected cash flows) the ability of financial statements to compare the volume of influencing the proportion of 81.5% by a factor identification (R = 0.903).

الموضوعات الرئيسية

مجالات العلوم التجارية وهى فروع الإدارة والمحاسبة والاقتصاد والعلوم السياسية والإحصاء التطبيقي والتأمين

المراجع

1- 4- Belkaoui, Ahmed Riahi, Accounting Theory, 5th Edition, Thomson Learning, London, United Kingdom, 2004.
2- AL-Dalabeeh. A., Zeaud, H., '' Accounting System and Their Role in the Measurement and Cost Thifting in Public hareholding Industrial ompanies in Jordan'', International Jordan of Business and Management, Vol. 7, No.12, 2012.
3- Bessong, Peter Kekung and Charles, Effiong, Coparative analysis of Fair Valueand historical cost accounting on reported profit:a study of selected manufacturing companies in Nigeria , department of accounting, faculty of management sciences, University of Calabar, Nigeria, p 132,1-18 ,2012.
4- Hodder, Leslie D., Patrick E. Hopkins, and Katherine Schipper. "Fair value measurement in financial reporting." Foundations and Trends in Accounting 2014.
5- Sarbapriya Ray, Relevance of Fair Value Accounting: An Appraisal, University of Calcutta, India, 2012,p 1-7.
6- Shaffer, Sanders. Evaluating the impact of fair value accounting on financial Institutions: Implications for accounting standards setting and bank supervision. 2011.
7- Zhang.Y., Fair Value Accounting as Instrument of Neoliberalism in China, the University of Wollongong, 2012.
8- Zyla, Mark L., Fair Value Measures – Practical Guidance and Implementation, John Wiley & Sons, Inc, USA, 2010.