IRMA-International.org: Creator of Knowledge
Information Resources Management Association
Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

Effect of Fair Value Based on IFRS 13 on the Qualitative Characteristics of Accounting Information: An Exploratory Study in the Iraqi Environment

Effect of Fair Value Based on IFRS 13 on the Qualitative Characteristics of Accounting Information: An Exploratory Study in the Iraqi Environment
View Sample PDF
Author(s): Ahmed Jasim Hameed (Tikrit University, Iraq), Anfal S. Shareef (Nineneh Northern Technical University, Iraq) and Sameer Imad Shaban (Tikrit University, Iraq)
Copyright: 2022
Volume: 24
Issue: 2
Pages: 12
Source title: Journal of Cases on Information Technology (JCIT)
Editor(s)-in-Chief: Andrew Borchers (Lipscomb University, USA)
DOI: 10.4018/JCIT.20220401.oa5

Purchase


Abstract

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.

Related Content

. © 2023.
Raya Basil Alothman, Imad Ibraheem Saada, Basma Salim Bazel Al-Brge. © 2022. 18 pages.
Abdulraheem Jamil Ahmed, Falah Hasan Mohammed, Naji Abdullah Majedkan. © 2022. 11 pages.
Saravanan S., Sujitha Juliet. © 2022. 14 pages.
Raed Fadel Jawid. © 2022. 18 pages.
Ahmed Jasim Hameed, Anfal S. Shareef, Sameer Imad Shaban. © 2022. 12 pages.
Mona Tanwar, Sunil Kumar Khatri, Ravi Pendse. © 2022. 16 pages.
Body Bottom