أثر تطبيق معيار القيمة العادلة على قياس وتقييم الاصول (دراسة ميدانية في عينة من الشرکات العامة الفلسطينية )

Abstract

Abstract: The study aimed at demonstrating the effect of applying the fair value standard in measuring and evaluating fixed assets, because fixed assets constitute the largest part of fixed capital in industrial and productive companies, which is the largest part of their budgets. Often, those companies that rely on the historical cost standard, which represents the actual real cost agreed between the parties, ignores the various economic and financial variables after the date of the acquisition of the fixed asset, which negatively affects the realistic measurement and evaluation of fixed assets. When criticism of this standard began due to the ever-changing economic conditions, it emerged that those advocating the use of the fair value standard through the International Accounting Standards Board (IASB) and the American Accounting Standards Board (FASB) issued several accounting standards, which relied on the fair value standard. Which has become an important basis for measuring and evaluating fixed assets, In order to cover the gaps resulting from the application of the historical cost standard, the study concluded that several Palestinian public companies want to Convert from using the historical cost standard to the fair value standard in the measurement and evaluation of fixed assets to cover the gaps in the historical cost standard, including not taking into account price changes. When measuring and evaluating fixed assets, In addition, it avoids the reality and loss of comparability, which affects the confidence and credibility of accounting information. The study also recommended the need to apply the fair value standard in the field of measurement and evaluation of fixed assets in order to trust the data provided to prepare the financial statements and the reliability of accounting measurement results to measure the results of the company in real terms, and the need to work to train accounting staff and increase their cultural awareness of how to apply the fair value standard in the measurement and evaluation Fixed assets in order to develop their professional expertise in the field.