قياس مستوى الملائمة للمعلومات المحاسبية في ظل استخدام القيمة العادلة کأساس للقياس المحاسبي "دراسة تطبيقية على البنوک التجارية العراقية " | ||||
| المجلة المصرية للدراسات التجارية | ||||
| Article 21, Volume 40, Issue 3, July 2016, Page 701-723 PDF (3.31 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/alat.2016.218163 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
| کمال عبد السلام علي حسن; محمود محمود السجاعي; هيوا حمه زياد سليم | ||||
| کلية التجارة - جامعة المنصورة | ||||
| Abstract | ||||
| International Financial Reporting Standards (IFRS) wants to determine the objectives of financial statements which represent the basic rule for disclosure about accounting information in condition to be useful for the users of financial statements for rationalize their decisions, and to achieve these objectives we need qualitative characteristics in this information in all economic sectors, hence achieving these qualitative characteristics means achieving quality in the financial statements, and these characteristics determined on statement No. 2. In the light of conceptual framework on 2010 represent the main qualitative characteristics on relevance and faithful representation: Relevance: is the accounting information that make the decision maker able to differentiate among alternatives. Faithful representation: is representation about financial transaction in a true manner. | ||||
| References | ||||
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Kaya, C.T., Fair Value versus Historical Cost: Which is actually more “Fair”?, The Journal of Accounting and Finance, 2013, PP. 130-131. | ||||
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