تداعيات تبني محاسبة القيمة العادلة
DOI:
https://doi.org/10.58963/qausrj.v1i7.37الملخص
يهدف تطبيق محاسبة القيمة العادلة أساسا لتوفير معلومات مالية تلبي حاجة اتخاذ القرار من قبل المستثمرين. في حقيقة الأمر، فإنه يتعرض عملية قياس القيمة العادلة العديد من الصعوبات مما يخلل من درجة موثوقيتها و يثير بذلك التساؤل حول مدى منفعتها لأغراض اتخاذ القرارات الاقتصادية. سنحاول في هذا المقال تسليط الضوء على إشكالية تبني محاسبة القيمة العادلة من خلال المحاور الرئيسية التالية:
- مفهوم القيمة العادلة و طرق قياسها
- منفعة المعلومة المحاسبية المقيمة على أساس القيمة العادلة
- دور محاسبة القيمة العادلة في الأزمة المالية العالمية
المقاييس
التنزيلات
المراجع
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