تطبيق المحاسبة عن القيمة العادلة في المصارف بالسودان

Abstract

Abstract This research is focused on the fair value and how it could be adopted and applied by the Sudanese Banks. The research main problem is represented in the fact that income statements and the statements of financial position prepared under the concept of historical cost do not represent a true and fair value of the Banks real financial position. The research is aimed at the study and evaluation of the fair value and it attempts to develop a model which may help in the adoption and application of the fair value concept in the Sudanese banks. This study has tested three hypothesis. l-That, the accounting theories have been ranging long period in the choice between either to adopt and apply the historical cost method or the fair value as a mode of accounting measurement of all transactions to be fixed in the accounting records. 2- That the accounting system now applied in the Sudanese " banks including the financial and accounting transactions does not prove to achieve the aims and objectives of the banks. 3-The accounting system adopting fair value if applied in the Sudanese banks will achieve the banks aims and objectives. The research findings proved the validity and correctness of the hypotheses. The study proposed some recommendations which could lead to the application and adaptation of fair value in the banking system in the Sudan.