Trivhagayma use the fair market in the evaluation of investments in securities (stocks and bonds) available for sale and acquired for the purpose of trading and its impact on the display rights of owners in the financial statements

Abdullah Ibrahim, Mohammed

	Trivhagayma use the fair market in the evaluation of investments in securities (stocks and bonds) available for sale and acquired for the purpose of trading and its impact on the display rights of owners in the financial statements
Iraqi Journal For Economic Sciences
Article 1, Volume 0, Issue 16, 2017, Pages 39-60
Author
Mohammed Abdullah Ibrahim
Abstract
Is the subject of investment in securities (stocks and bonds) of the topics that interest you more than the opinion of hand tab and supply and disclosure in the financial statements as well as in terms of methods of assessing these investments, it is known that most Iraqi companies listed in the Iraqi market for securities classified investments are classified as long-term and Short Term Investments and evaluate their portfolios in a cost or market, whichever is less, but after the entry of foreign investment into the Iraqi market as investors for the shares and vital participants in companies and, as happened clearly in the banking sector as it entered many of Arab Banks, regional and global in wide as partners with Iraqi banks should these companies harmony with these variables so that there is harmony and consistency at the disclosure and presentation of investments in securities in the financial statements as well as methods of assessment in line with international accounting standards, and is well known that methods of assessing investments in securities, whether these papers Stock ownership (shares) or securities debt (bonds) depends on the nature of these investments, but after the release of the international standard (39) financial instruments of measurement and disclosure, which preceded FASB)) to issue the standard (115), who pointed out that companies should assess investment in securities financial (stocks and bonds) available for sale and securities held for trading using the method of the fair market value and show the profits and losses of tenure is achieved in the financial statements which give a disclosure sufficient and provide more information for Mstthmrien existing and potential customers for financial investments of the company in securities available for sale and securities held for trading, which in eventually reflected positively on the market value of the company and the size of its stock ticker shows the efficiency of the administration's investment in securities available for sale and securities held for trading. جديد! انقر على الكلمات أعلاه لتعديلها وعرض ترجمات بديلة. إزالة

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