@Article{, title={The effect of accounting for fair value in accordance with International Accounting Standard 13 on the value of the company Analytical study of the views of a sample of banks included in the Iraq Stock Exchange}, author={Prof. Dr. Qasim Muhammad Abdullah Al-Baaj Abdul Karim Abdul Kazem Abdul Redha Al-Amrani}, journal={AL-Qadisiyah Journal For Administrative and Economic sciences مجلة القادسية للعلوم الإدارية والاقتصادية}, volume={23}, number={2}, pages={106-115}, year={2021}, abstract={Abstract: Because there is a deficiency in the use of scale historical cost that has been used for several decades asa basic principle for accounting measurement. The search for international accounting standards continues,including the fair value measurements in accordance with Financial Reporting Standard 13. To achieve the goal ofthe research displaying the effect of accounting for fair value as a measurement method in determining the value ofthe company in accordance with international accounting standards, including International Accounting Standard13, The research sample has selected from a group of Iraqi banks included in the Iraq Stock Exchange, namely AlMansour Bank for Investment, Bank of Baghdad, and the Iraqi Investment Bank. The curriculum was adopteddescriptive and analytical data of some Iraqi banks registered in the Iraq Stock Exchange. The researcher reachedseveral conclusions, the most prominent of these was the existence of an impact relationship of accounting on fairvalue in accordance with International Accounting Standard 13 on the value of the company in financial institutions.The researcher recommends the need to pay attention to the actual application of the fair value concept, due to theadvantages in accounting measurement and disclosure and because of its preference over historical cost.

} }