اثر القياسات البديلة للقيمة العادلة على قابلية القوائم المالية للمقارنة

عبد الرحمن عبد العظيم قابل, سامي; غضيب هندي, فرج

doi:10.21608/alat.2016.218169

	اثر القياسات البديلة للقيمة العادلة على قابلية القوائم المالية للمقارنة "دراسة تطبيقية"
المجلة المصرية للدراسات التجارية
Article 26, Volume 40, Issue 3, July 2016, Page 811-835 PDF (452.04 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.218169
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Authors
سامي عبد الرحمن عبد العظيم قابل; فرج غضيب هندي
کلية التجارة - جامعة المنصورة
Abstract
The study aimed to test the impact of alternative measurements of fair value on the ability of financial statements to compare and see the effect of each of the (historical cost and net realizable value, market value under way, and the present value of expected cash flows) as an alternative measurement of the fair value on the ability of financial statements to compare the results showed the presence of the impact of measurements alternative to fair 2 value on the ability of the financial compare lists, as the study found: to get measure the present value of expected cash flows on top of the impact as the value of transaction (1.126) and the value of t interview (15.268) and the level of significance (0.00), as well as no significant effect of a statistically significant alternative to the measurements of the fair value of the combined dimensions (historical cost and net realizable value, market value under way, and the present value of expected cash flows) the ability of financial statements to compare the volume of influencing the proportion of 81.5% by a factor identification (R = 0.903).


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اثر القياسات البديلة للقيمة العادلة على قابلية القوائم المالية للمقارنة "دراسة تطبيقية"