Appropriate Models for Measuring Fair Value According to the Function of the Financial Reporting Standard IFRS-13 in Improving the Quality of Accounting Disclosure
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Baaj, Qasim Muhammad Abdullah (Author) |
| مؤلفين آخرين: | Shatti, Ruqaya Hamid (Co-Author) |
| المجلد/العدد: | مج26, ع3 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2024
|
| الصفحات: | 99 - 106 |
| ISSN: |
1816-9171 |
| رقم MD: | 1527095 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 02474nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 2270266 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |9 659678 |a Al-Baaj, Qasim Muhammad Abdullah |e Author | ||
| 245 | |a Appropriate Models for Measuring Fair Value According to the Function of the Financial Reporting Standard IFRS-13 in Improving the Quality of Accounting Disclosure | ||
| 260 | |b جامعة القادسية - كلية الادارة والاقتصاد |c 2024 | ||
| 300 | |a 99 - 106 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The research aims to demonstrate the appropriate methods for measuring fair value in accordance with International Standard No. 13 and to demonstrate the impact of this on improving the quality of accounting disclosure. In compliance with International Financial Reporting Standard No. 13, the study intends to discuss fair value accounting and clarify the impact of accounting measurement and disclosure in line with the fair value principle on the caliber of accounting disclosure., and thus influence the process of administrative decision-making in accordance with international standards, focusing on the International Financial Reporting Standard. The descriptive approach was relied upon in the theoretical aspect by reviewing books, periodicals, The research reached the conclusion that measuring and disclosing by giving relevant and trustworthy information that can help meet the needs of users of accounting information, fair value, can contribute to the improvement of accounting disclosure quality. It can also help by giving current and potential users useful information to aid in their various operational and strategic decision-making, as well as the information needed to estimate future cash flows from investments, operations, and financing. | ||
| 653 | |a المعايير المحاسبية الدولية |a الإفصاح المحاسبي |a التقارير المالية |a القيمة العادلة | ||
| 700 | |9 810188 |a Shatti, Ruqaya Hamid |e Co-Author | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 010 |e Al-Qadisiyah Journal for Administrative & Economic Sciences |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ |l 003 |m مج26, ع3 |o 0478 |s مجلة القادسية للعلوم الإدارية والاقتصادية |v 026 |x 1816-9171 | ||
| 856 | |u 0478-026-003-010.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1527095 |d 1527095 | ||
عناصر مشابهة
-
Accounting Measurement and Disclosure in Accordance With the Requirements of "IFRS9" to Activate the Mechanisms of Corporate Governance: An Applied Study
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2023) -
The Effect of Accounting for Fair Value in Accordance with International Accounting Standard 13 on the Value of the Company: Analytical Study of the Views of a Sample of Banks Included in the Iraq Stock Exchange
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2021) -
The Interim Financial Reports According to the International Accounting Standard "34" and Role in Improving the Quality of the Financial Statements of Iraqi Commercial Banks: Applied Study
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2023) -
The Impact of the Compulsory Application of International Financial Reporting Standards on Accounting Reservation: An Applied Study in a Sample of Iraqi Banks
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2022) -
Accounting Disclosure under International Accounting Standards IAS & International Financial Reporting Standards IFRS in Economic Entities in Iraq
بواسطة: Jabbar, Nadhim Shaalan منشور: (2021)
