مسار بولونيا
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كريم كاظم جبر

السنة عنوان البحث نشر البحث
2024 مفاهيم التقييم للأصىل غير المتداولت وانعكاسها على جىدة المعلىماث المحاسبيت Valuation concepts for non-current assets and their reflection on the quality of accounting information Al Kut Journal of Economics and Administrative Sciences
The research aims to shed light on the adoption of a specific approach to valuing non-current assets (historical cost، replacement cost، net realizable value، current value and fair value) and its reflection on the quality of accounting information and the impact of each of these approachesn . Keywords: approaches to asset evaluation، quality of accounting information ، Replacement cost entrance، historical cost entrance، fair value.