The Impact of The Accounting Information System on The Relationship between The Application of Fair Value Accounting and The Characteristics of Accounting Information.
Keywords:
Fair value, (IFRS9), (IAS 39), Accounting information system
Abstract
The study aims to study the effect of the accounting information system on the relationship between the application of fair value accounting and the characteristics of accounting information (Relevance, Representation, and Comparability) produced by the system and included in the financial statements for the listed companies in the Iraqi Stock Exchange. The finding of study indicated the important role that (IFRS9) and the accounting information system play in achieving high levels of appropriateness.
Published
2020-06-30
How to Cite
[1]
Emad Harash Essam, Fatima Jasime Mohammed, and Suhail Al-Timimi, “The Impact of The Accounting Information System on The Relationship between The Application of Fair Value Accounting and The Characteristics of Accounting Information.”, JMAUC, vol. 12, no. 1, pp. 31-47, Jun. 2020.
Issue
Section
Articles
