- 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
The fair value and its using effects on the financil performance indications | ||
| AL GHAREE for Economics and Administration Sciences | ||
| Article 1, Volume 8, Issue 25, 2012, Pages 225-248 | ||
| Abstract | ||
| Abstract This research aims at studying the relation between fair value and Financial Performance Indications to achieve a number of aims such as :- 1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement. 2-Give a general definition for fair value in the accounting via analyzing the theoretical aspects that relates the subject and the scientific bases on which the relating accounting treatment depend. 3- Relation Analysis Between using Fair value & Performance Financial Ratios The study problem is summarized in that the economic and financial variables and changes that the business witnessed had affected, negatively, the real measurement and the accounting disclosure due to the nonsufficient application of the historic cost method depending on the prices change phenomena, hence the study problem is to find another method of measurement to be the comparative modern method of fair value rather than the historic cost method. The study concluded the following :- 1-The fair value accounting of the financial estates has an essential effect on Financial Performance Indications . 2- Depending the fair value accounting standards makes the financial data an important instruments for management to evaluate the Financial Performance Indications within an economic futuristic due to the relation of these indications with the present and future rather than the past. Hence the study recommend adopting the fair value accounting as a base for the measurement and disclosure Accounting in the supplementary disclosure to prepare the financial reports with high quality and to fulfill the international accounting standards requirements , so applying the fair value accounting is a basic requirement to establish a stock market that can attract the local and foreign investments. | ||
|
Statistics Article View: 91 PDF Download: 13 |
||