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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

Ahmed Jasim Hameed, Anfal S. Shareef, Sameer Imad Shaban
Copyright: © 2022 |Volume: 24 |Issue: 2 |Pages: 12
ISSN: 1548-7717|EISSN: 1548-7725|EISBN13: 9781799878216|DOI: 10.4018/JCIT.20220401.oa5
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MLA

Hameed, Ahmed Jasim, et al. "Effect of Fair Value Based on IFRS 13 on the Qualitative Characteristics of Accounting Information: An Exploratory Study in the Iraqi Environment." JCIT vol.24, no.2 2022: pp.1-12. http://doi.org/10.4018/JCIT.20220401.oa5

APA

Hameed, A. J., Shareef, A. S., & Shaban, S. I. (2022). Effect of Fair Value Based on IFRS 13 on the Qualitative Characteristics of Accounting Information: An Exploratory Study in the Iraqi Environment. Journal of Cases on Information Technology (JCIT), 24(2), 1-12. http://doi.org/10.4018/JCIT.20220401.oa5

Chicago

Hameed, Ahmed Jasim, Anfal S. Shareef, and Sameer Imad Shaban. "Effect of Fair Value Based on IFRS 13 on the Qualitative Characteristics of Accounting Information: An Exploratory Study in the Iraqi Environment," Journal of Cases on Information Technology (JCIT) 24, no.2: 1-12. http://doi.org/10.4018/JCIT.20220401.oa5

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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.