القيمة العادلة وتاثير استعمالها في تطبيقات المحاسبة الابداعية للقطاع المصرفي التجاري العراقي دراسة تطبيقية لمصرف الشرق الاوسط التجاري ومصرف المنصور

The research aims to clarify the concept of fair value and justification for their use and review of possible ways to measure the fair value, the fact that measurement methods contained in international accounting standards not fit with the Iraqi environment for incompetence Iraq Stock Exchange, and also reached the credibility of financial statements by the dimensions of the impact of the fair value of Al Mahaspo applications creative and to identify the extent of the Iraqi commercial banks' commitment to using the fair value. To achieve the aim of the research was the use of Cash Dividends to measure the fair value of the shares and the application of the commercial Al Middle East Bank and the Bank of Mansour private and listed on the Iraq Stock Exchange of period 2011 2014 model was used SPSS statistical software to calculate the model variables. ــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ (*) جزء مستل من رسالة ماجستير للباحثة الثانية. The research found a set of conclusions the most important of the non-availability of an active market for fair value measurement provides an opportunity for accountants to use the jurisprudence personal when measured allowing the opportunity to manipulate the accounting figures and connect shaded information to the users of this information ..oantlaca of search results researchers recommended that he should be on the organization of the profession of bodies Accounting in Iraq to pass a law or accounting standard commensurate with the Iraqi environment which explains the concept of fair value and the methods of measurement and choose the method that works with the Iraqi environment in order to reduce dependence on personal interpretations by preparers of financial statements and to avoid problems arising from the earnings management and accounting creative processes.