Fair value Accounting between the Advocacy and Opposition

The conceptual framework of the financial reporting for 2018 clearly indicates fair value as one of the alternatives to the accounting measurement in paragraphs (6-12) and from (12-16) as one of the foundations of the accounting measurement. The increased interest in fair value is due to the unr...

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Bibliographic Details
Main Authors: Zahra Hasan Oleiwi, Ibtihaj I Yaqoob
Format: Article
Language:Arabic
Published: University of Kufa, Faculty of Administration and Economics 2022-01-01
Series:مجلة الغري للعلوم الاقتصادية والادارية
Online Access:https://journal.uokufa.edu.iq/index.php/ghjec/article/view/3261
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