Abdullah Ibrahim, M. (2010). Use the fair value method in the evaluation of investments in securities and its impact on the presentation and disclosure in the financial statements. , 0(24), 150-172.
Mohammed Abdullah Ibrahim. "Use the fair value method in the evaluation of investments in securities and its impact on the presentation and disclosure in the financial statements". , 0, 24, 2010, 150-172.
Abdullah Ibrahim, M. (2010). 'Use the fair value method in the evaluation of investments in securities and its impact on the presentation and disclosure in the financial statements', , 0(24), pp. 150-172.
Abdullah Ibrahim, M. Use the fair value method in the evaluation of investments in securities and its impact on the presentation and disclosure in the financial statements. , 2010; 0(24): 150-172.

Use the fair value method in the evaluation of investments in securities and its impact on the presentation and disclosure in the financial statements

Iraqi Journal For Economic Sciences
Article 1, Volume 0, Issue 24, 2017, Pages 150-172
Author
Mohammed Abdullah Ibrahim
Abstract
Comes the importance of research to coincide with the desire to develop the Iraqi market for securities and the entry of new investments of internal and external to the market, and many of these investments advantage - because of security conditions - as investments available for sale, and such the second it is large, and therefore companies need to show these investments in Classifieds tab lists the correct accounting and disclosure of accounting methods used in the evaluation and that are in line with international accounting standards so that there is common understanding of the overseas investors who do not have enough information or a clear corporate governance and accounting system in place in Iraq.
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