- All Journals
- Al-Qadisiyah University
- Basrah University
- Kirkuk University
- Mosul University
- The Iraqi Borad for Medical Specialization
- University of Anbar
- University of Technology
- Al Mustafa University
- Al-Zahraa University for Women
- Alnoor University
- Kunooz University
- Misan University
- Ninevah University
- Tikrit University
- University of Al-Hamdaniya
- University of Kerbala
Accounting Measurement Between Historical Cost and Fair Value | ||
| AL-MANSOUR JOURNAL | ||
| Article 1, Volume 0, Issue 14, 2017, Pages 151-165 | ||
| Author | ||
| Zuhair . K . Yassin | ||
| Abstract | ||
| In a rapid changeable and very developing world in financial and economical manifestations ,business organization faced some challenges , these challenges effects in a rigid way on a reliability , accuracy of accounting measurement and for casting a variables which effect in the value of organization will be difficult mission under historical cost approach . Therefore to overcome this problem , a best approach in determine a future accounting measurement of organization value and full disclosure of its assets and liabilities will be a fair value approach . This research will highlight the importance of applying a affair value accounting approach , and acquainting a accounting derivatives in business organization and showing to which extent this will be matching witch Iraqi accounting standards and rules which issues by Iraqi standard committee . Finally suggest and developed a procedure which used in Iraq in this content and encourage the academic research in accounting derivatives under uniform accounting system . | ||
|
Statistics Article View: 35 PDF Download: 2 |
||