根据通用概念框架（FASB-IASB），使用公允价值对会计信息相关性和表示忠实性的作用

Q4 Business, Management and Accounting

Restaurant Business Pub Date : 2019-12-05 DOI:10.26643/rb.v118i12.13092

Nada Kaki Bira, Layla Naji Majeed Al Fatlawi

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引用次数: 1

摘要

使用公允价值会计的全球趋势正在增加，因此本研究旨在根据共同的概念框架，最大限度地发挥公允价值应用对实现会计信息的相关性和表征可靠性的影响。为了实现本研究的目标，研究人员在理论框架中确定了公允价值与会计信息的相关性和代表性忠诚特征的关系以及实现这些特征的程度，并通过准备一份调查问卷进行了实地研究，该调查问卷分发给学者(50)和审计师(50)的样本，其中选定的学者和审计师总数为100人。

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The role of using fair value on relevance and representation faithfulness of accounting information in accordance with the Common Conceptual Framework (FASB-IASB)

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors.

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来源期刊

Restaurant Business Business, Management and Accounting-Tourism, Leisure and Hospitality Management

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期刊介绍： Restaurant Business is the leading media brand in the commercial foodservice industry, with a focus on entrepreneurship, innovation and growth. Restaurant Business understands the new state of media like no other, recognizing the importance and nuances of each, and helping you retrieve the information you need, wherever, whenever. Each product of Restaurant Business concisely shows growth-minded restaurateurs how to capitalize on trends, new concepts, changes in consumer tastes, new purchasing strategies and peers’ best practices. Our editors track ideas and trends as they develop within key channel segments including high-volume independents, multiunit operators, emerging chains and the top 100 chains, plus their top franchisees.