Sikna Swadi Wadi, Layth Ali Hammadi Al-Tameemi, Murtadha Mohammed Shani
This research aims to know the effects on many companies of many accounting problems resulting from the revaluation of assets. Some of them are in the interest of the company's shares, which reflects positively on them, and some of them do the opposite in a way that leads to a significant decrease in the values of long-term assets, The most important finding of the researchers is that decision-making is not easy when the institution adopts the application of fair value accounting, as these challenges are exacerbated when the fair value assessment is obtained from a third party or determined by a third party, and this leads to the inability to implement the required audit procedures on the account. Assessing fair value requires additional disclosures about the historical estimation of assets by. This is accompanied by changes in the audit process and auditors' communications with users. This in turn requires more. Certainty. This, in turn, greatly affects stock prices. Redesigning accounting systems to comply with the methods of measurement and disclosure using the fair value of the International Financial Reporting Standard (IFRS 13) and the need to conduct more research on the factors affecting the accuracy of fair value measurement from a financial and economic perspective. and behavioral factors on market prices