The effect of applying fair accounting on the quality of financial reports from the auditors' point of view (A field study for Saudi Telecom Company)

Main Article Content

Saloua Dar aouadh

Abstract

The study aimed to measure the effect of applying fair accounting on the quality of
financial reports from the auditors 'point of view through knowing the impact of interest in them,
and showing the impact of accounting disclosure according to the basis of fair value on the
quality of financial reporting from the auditors' point of view. The study examined the reality of
completion by applying fair accounting in the Saudi business environment. And the
measurement of the impact of accounting disclosure in accordance with the fair value on the
quality of financial reports.

Article Details

How to Cite
Dar aouadh, S. (2020). The effect of applying fair accounting on the quality of financial reports from the auditors’ point of view (A field study for Saudi Telecom Company). Finance and Business Economies Review, 4(1), 60–75. https://doi.org/10.58205/fber.v4i1.549
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Articles

References

Elfaki, Al fatih Alamin Abd alrahim and Suleiman Musa El zain Hammad. The Impact of the

Application of Fair Value Accounting on the Quality of Accounting Information. International

jour nal of Academic Research in Accounting. Finance and Management Sciences.

Pauline, Wallace 2015International Financial Reporting Standards IAS 39- Achieving Hedge

Accounting in Practice. Price Water House Coopers

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