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TY  - JOUR
TI  - Accounting Measurement Between Historical Cost and Fair Value
PY  - %2023/%01/%31
Y2  - %2025/%12/%22
JF  - Al-Mansour Journal
JA  - مجلة المنصور
VL  - 14
IS  - 1
LA  - en
UR  - https://journal.muc.edu.iq/journal/article/view/404
SP  - 151-165
AB  - In a rapid changeable and very developing world in financial and economical manifestations ,business organization faced some challenges , these challenges effects in a rigid way on a reliability , accuracy of accounting measurement and for casting a variables which effect in the value of organization will be difficult mission under historical cost approach .Therefore to overcome this problem , a best approach in determine a future accounting measurement of organization value and full disclosure of its assets and liabilities will be a fair value approach .This research will highlight the importance of applying a affair value accounting approach , and acquainting a accounting derivatives in business organization and showing to which extent this will be matching witch Iraqi accounting standards and rules which issues by Iraqi standard committee .Finally suggest and developed a procedure which used in Iraq in this content and encourage the academic research in accounting derivatives under uniform accounting system .
ER  -