تأثر استخدام محاسبة القيمة العادلة على المؤشرات المالية في المؤسسة الإقتصادية-دراسة حالة مؤسسة نفطالالمدية ميزانية 2018

Abstract

The importance of this study lies in the extent of the effect of the fair value on the fair value on the financial indicators by which the financial performance of the Naftal foundation 2018 is evaluates trying to highlight this effect and this is based on the descriptive and analytical approach The use of fair value accounting is more appropriate to know the financial performance of the naftal corporation accounting provided by the naftal corporation must be transparent and appropriate so that its user can make their decisions as the use of fair value in economic institutions leads to knowledge of the real financial position of the institutuion under study provided that an active financial market is available and a sound environment is also provided.