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The Fair value accounting from the perspective of financial statements users.A survey on brokers working in the Syrian Brokerage Companies

محاسبة القيمة العادلة من منظور مستخدمي القوائم المالية دراسة مسحية للوسطاء الماليين العاملين في شركات الوساطة المالية السورية

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 Publication date 2015
and research's language is العربية
 Created by Shamra Editor




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The aim of this research is to explore the opinions of financial statements users, represented by financial brokers working in the Syrian brokerage companies, about the application of fair value accounting. The concept of fair value accounting, and the related international accounting standards were explained. In order to achieve the research objectives and testing research hypotheses, data was collected using questionnaires distributed to financial brokers working in the Syrian brokerage companies. Results of this research showed significant differences between the degree of financial statements users agreement on the advantages of applying the fair value accounting and the criticisms of its application. Additionally, a significant relationship was found between the degree of financial statements users agreement on applying the fair value accounting, presenting the results of its application in the notes rather than the financial statements themselves, the possibility of the precise calculation of the fair value in one hand, and the level of its application in the other.


Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى استكشاف آراء مستخدمي القوائم المالية، الممثلين بالوسطاء الماليين العاملين في شركات الوساطة المالية السورية، حول تطبيق محاسبة القيمة العادلة. تم توضيح مفهوم القيمة العادلة والمعايير المحاسبية الدولية ذات الصلة. لجمع البيانات واختبار الفرضيات، استخدم الباحث الاستبانة كأداة رئيسية. أظهرت النتائج وجود فروق ذات دلالة إحصائية بين درجة موافقة مستخدمي القوائم المالية على مزايا تطبيق محاسبة القيمة العادلة وبين الانتقادات الموجهة لها. كما وُجدت فروق بين درجة موافقة المستخدمين على تطبيق محاسبة القيمة العادلة وعرض نتائجها في القوائم المالية بدلاً من ملحقاتها، وبين مستوى تطبيقها. أوصت الدراسة بتقليل دور العنصر البشري في تقدير القيمة العادلة وإجراء دراسات إضافية لمعرفة مستوى التطبيق المناسب لمحاسبة القيمة العادلة في السوق السورية.
Critical review
دراسة نقدية: تعتبر الدراسة مهمة في تسليط الضوء على آراء الوسطاء الماليين حول محاسبة القيمة العادلة، إلا أنها تقتصر على عينة محددة من الوسطاء الماليين دون النظر إلى آراء المستخدمين الآخرين للقوائم المالية مثل المستثمرين والمقترضين. كما أن الاعتماد على الاستبانة فقط قد لا يعكس الصورة الكاملة لآراء المستخدمين. كان من الممكن تعزيز الدراسة باستخدام مقابلات أو مجموعات تركيز للحصول على فهم أعمق. بالإضافة إلى ذلك، لم تتناول الدراسة بشكل كافٍ التحديات العملية التي قد تواجه تطبيق محاسبة القيمة العادلة في السوق السورية.
Questions related to the research
  1. ما هو الهدف الرئيسي من الدراسة؟

    الهدف الرئيسي هو استكشاف آراء مستخدمي القوائم المالية حول تطبيق محاسبة القيمة العادلة، ممثلين بالوسطاء الماليين في شركات الوساطة المالية السورية.

  2. ما هي الأداة المستخدمة لجمع البيانات في الدراسة؟

    استخدمت الدراسة الاستبانة كأداة رئيسية لجمع البيانات واختبار الفرضيات.

  3. ما هي الفروق التي أظهرتها نتائج الدراسة؟

    أظهرت النتائج وجود فروق ذات دلالة إحصائية بين درجة موافقة مستخدمي القوائم المالية على مزايا تطبيق محاسبة القيمة العادلة وبين الانتقادات الموجهة لها، وكذلك بين درجة موافقتهم على تطبيقها وعرض نتائجها في القوائم المالية بدلاً من ملحقاتها، وبين مستوى تطبيقها.

  4. ما هي التوصيات التي قدمتها الدراسة؟

    أوصت الدراسة بتقليل دور العنصر البشري في تقدير القيمة العادلة، وإجراء دراسات إضافية لمعرفة مستوى التطبيق المناسب لمحاسبة القيمة العادلة في السوق السورية، وتضمين وجهات نظر المستخدمين الداخليين للقوائم المالية في الدراسات اللاحقة.


References used
Barth، M. (1994). Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. The Accounting Review. January، pp. 1- 25.
Barth، M. E. (2006). Including Estimates of the Future in Today's Financial Statements، Accounting Horizons،Vol.20 ،)3(pp.271-285
Barth، M. E. (1994). Fair value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. The Accounting Review. Vol. 69، pp.1–25
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