عبد الله ابكر, محمد علي2016-05-222016-05-222015-10-01http://hdl.handle.net/123456789/2836‫‪This study aimed to identify the level of awareness of Sudanese banks‬‬ ‫‪accounting interesting about fair value, the study concluded that there is perfect‬‬ ‫‪aware of Sudanese banks for importance of measurement and accounting‬‬ ‫‪disclosure for financial data in according to fair value accounting model, the‬‬ ‫‪study recommended by increasing Sudanese banks interesting by accounting‬‬ ‫.‪about fair value‬‬