تعدد بدائل القیاس المحاسبي وفقا لمعاییر المحاسبة وأثرها على الأزمة المالیة العالمیة )(2008-200

Abstract

The aim of this study is to identify the causes and consequences of the globalfinancial crisis (2007-2008) from an accounting perspective. In view of the complexity ofthe causes of the global financial crisis and the tendency of many opinions to bechallenged and accused of accounting standards, especially those relating to accountingmeasurement, especially fair value, the researchers discussed the presentation ofmeasurement alternatives and accounting valuation in accordance with InternationalAccounting Standards (IAS / IFRS). The analysis of accounting measurement risk and itsrole in the global financial crisis. The most important measures taken before theInternational Accounting Standards Board (IASB) and the US Financial AccountingStandards Board (FASB) during and after the global financial crisis. The researchersfound that the expansion of high-risk mortgages is one of the main causes of the globalfinancial crisis. There are many negative effects of this crisis on the economies ofdeveloped and developing countries. There is an exaggeration in criticism of fair valuestandards. Accounting Legislation (IASB) and the US Financial Accounting StandardsBoard (FASB) have not had precedent by taking several measures, measures and steps.IASB issued several amendments and improvements and issued several standards, suchas the amendment of IFRS 7 to improve fair value disclosure techniques for financialinstruments, and IFRS 9 Financial Instruments issued in 2009. IFRS 13, Measurement offair value.