دور تطبيق قياسات القيمة العادلة IFRS.13 في تحسين جودة المعلومات المحاسبية

المؤلفون

  • م.د. جعفر عبد الحسين حلو

DOI:

https://doi.org/10.31272/jae.i141.1018

الكلمات المفتاحية:

معايير الابلاغ المالي الدولي ، القيمة العادلة ، جودة المعلومات المحاسبية .

الملخص

يهدف البحث الحالي إلى دراسة دور تطبيق قياسات القيمة العادلة IFRS,13 وفقا لمعايير الابلاغ المالي الدولية في تحسين جودة المعلومات المحاسبية, وبيان تأثير تطبيقها على أداء الوحدات الاقتصادية بشكل عام، ولاسيما فيما يتعلق بالأطراف التي ترتبط مع هذه الوحدات الاقتصادية. ولتحقيق هدف البحث تم استخدام استمارة استبيان اذ تم توزيع (30) استبانة وتم استرداد (27) استبانة صالحة للتحليل, ولقد تم استخدام النسب المئوية والتكرارات والاوساط الحسابية لغرض التعرف على اتجاهات اجابات العينة لكل فقرة من فقرات الاستبانة ولكل بُعد ولكل محور , فضلا عن استخدام الانحرافات المعيارية لغرض قياس درجة تشتت قيم اجابات العينة عن الاوساط الحسابية لكل فقرة من فقرات الاستبانة ولكل بُعد ولكل محور ولغرض اختبار فرضيات البحث فقد تم استخدام الاختبار التائي (T-Test) لمقارنة متوسط الاجابات مع الوسط الحسابي الفرضي للإجابات, والانحدار الخطي البسيط لبيان العلاقة بين متغيرات البحث. وتوصل البحث إلى انه توجد علاقة ذات دلالة معنوية بين قياسات القيمة العادلة IFRS.13  وتحسين جودة المعلومات المحاسبية في الوحدات الاقتصادية العراقية . واوصى البحث الى ضرورة قيام الوحدة الاقتصادية بأجراء العمل المحاسبي باستعمال القياس المستند الى القيمة العادلة لما توفره من معلومات ملائمة وعلى درجة من التمثيل الصادق التي تلبي حاجات مستخدمي الكشوفات المالية للوحدة الاقتصادية الحاليين والمتوقعين .

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منشور

2024-05-19

إصدار

القسم

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