معايير المحاسبة عن القيمة العادلة ودورها في زيادة جوة بيانات التقارير المالية : دراسة ميدانية علي عينة من مكاتب المراجعة الخارجية بالسودان

Abstract

Abstract The study addressed accounting standards about the fair value and its role in increasing the quality of financial reporting data. Where the problem of research represemted in the adoption of accounting on the historical cost principle, which assumes the stability of purchasing power of the monetary unit and the processing of events in the date of occurrence without taking into account the impact of price changes, which may be reflected in the inability of companies to replace and replace non-trading assets and the preservation of capital because the reporting data may be of low quality to meet the needs of the user. So the need to switch to fair value accounting has to address the shortcomings of historical cost accounting. The study aimed to know the concept of fair value and to indicate its importance and to measure the extent of its use on the quality of financial reports. To achieve the objectives of the study, the following hypotheses were tested: using fair value increases the quality of the financial report. The application of fair value standards has a positive effect on the quality of financial reporting. There is a statistically significant relationship between fair value and quality of financial reports. The study found the following results: using fair value in measurement and disclosure is more accurate than it helped to make the decision. Accounting standards about fair value have made the accountant more accurate in presenting the data. The fair value is considered in the IT environment to track global development and its response to supply and disclosure. The study recommended that accounting standards about fair value should be applied to keep up economies, should enhance the obligations of standards of accounting for fair value and should be adhered to at the local or international standards.