اهمية القيمة العادلة في تقييم الاصول الثابتة / دراسة ميدانية في عينة من الشركات العامة العراقية

The research evaluation at fair value of fixed assets and the need to apply the accounting measurement of fixed assets. Especially in public companies operating standardized of accounting system which relies on the evaluation of fixed assets historic cost for access to disclosure and to provide information of good quality properties to its users and that the method of assessment by fair value achieve comparability recognition of losses and profit derived from the assets evaluated in Iraqi companies . The field study on a sample of accountants in the largest public companies that have a significant role in the development of the Iraqi economy after statistical analysis also the study found that there is an intention and the desire of Iraqi firms to abandon the historical cost valuation and replace it with the method of valuation and the so-called ((fair value)) this method’s objectivity in the evaluation especially in the assessment item fixed assets which represent the bulk of the budgets of public companies as well as the study found that when adopting the fair value assessment will provide qualitative characteristics of information generated from accounting applications and thus lead to an improvement in the quality of the information generated and the possibility of adopting appropriate decisions but it was noted that there is some information to be overcome in order to adopt fair value evaluation ; the concept of cultural awareness fair value and how to use them in assessment and accounting measurement and what are the positive attributes in use and should be given legal force through Iraqi companies are required to adopt the fair value method in evaluation of fixed assets included in the consolidated accounting system applications used in such these companies.