أثر المحاسبة عن القيمة العادلة على جودة معلوماث التقارير المالية ) دراسة ميدانية على عينة من المصارف السودانية

Abstract

Abstract The study problem is represented in the limit of fair value accounting effect on financial reports' information quality. The study aimed to define fair value accounting and financial reports' quality, in addition to measuring the impact of fair value accounting on the appropriateness and credibility of financial reports' information. The research importance lies on stating fair value accounting and its impact on study's variables. To achieve the study's objectives, the following hypotheses were tested: There is a significant statistical relationship between fair value accounting and the appropriateness of financial reports' information, there is a significant statistical relationship between fair value accounting and the credibility of financial reports' information. The study adopted the deductive approach, inductive approach, descriptive analytical approach, and historical approach. The study found that there is a strong positive relationship between fair value accounting and financial reports' information quality, the financial reports' information which prepared according to fair value accounting has strong indications about the future, and it is also acceptable to all of its users. The study recommended the necessity to averment on Sudanese banks which using fair value to pay attention to its valuations concerning fair value for its effect on financial reports' information quality, and also the necessity for adopting fair value by Sudanese banks in measuring its operations.