The effect of measurement and disclosure accounting fo financial instruments in financial statements and our important under the International financial reporting and the financial accounting system

  • عبد القادر حوة / فتيحة بكطاش جامعة الجزائر 3
Keywords: Accounting measurement, Accounting disclosure, Fair value, International accounting standard IAS, International financial reporting standards IFRS, Financial statements, Financial instruments

Abstract

Aim of study is to know accounting measurement ways and isclosure in financial instruments items. This research aims at presenting and analysing the importance of accounting disclosure. It also attempts to explore the effect of accounting disclosure on the accounting measure for finanial instruments.

as it will be in this research illustrate the accounting disclosure about fair value as the most convenient way for beneficiaries in terms of accounting disclosure, and expiation  the rationale and objectives of the application of fair value and the appropriateness of fair value in decision-making.

The research adopted the historical method to review the previous studies, the deductive method to identify the research themes and developing hypotheses, and the inductive method to test the hypotheses

Published
2020-02-05
How to Cite
فتيحة بكطاشع. ا. ح. /. (2020). The effect of measurement and disclosure accounting fo financial instruments in financial statements and our important under the International financial reporting and the financial accounting system. Afak for Sciences, 4(3). Retrieved from https://afak-revues.com/index.php/afak/article/view/88
Section
Articles