This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

توافدت إلى الساحة النقدية اللغوية والأدبية الحديثة مصطلحات من بيئات مختلفة، امتلك بعضها فضيلة المواءمة لمشارب متنوعة مما أهّله لإمامة العنوان في دراسات متعددة ،هذا ما كان من شأن( استراتيجية) ذلك المصطلح العسكري الرحّال إلى حقول العلوم الإنسانية ،فلقدرته التفاعلية استقبلته في حضرة البلاغة رفيقاً لمحسن بديعي تسلّط في التصوّر المنهجي بمفهوم الانسجام اللفظي، ذلك هو( المشاكلة) التي تعني ذكر الشيء بلفظ غيره لوق

The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

This study aims to look in the commandments and letters of Imam

 Abi Talib (A.S.) that narrated in the (Nehj Albalagah). In addition the researcher will study the method of kindness and and sentences structures of

The study showed that Imam Said bin Jubair narrated in the transcriber and copied, which took most of the ink of the nation Ibn Abbas (may Allah be pleased with them), which amounted to fourteen novels.
The study also pointed out that the science of transcriber and copied is from the science of the Koran, which can only prove by the novel and the correct transmission of the Prophet Muhammad .
The study also showed that Imam Saeed bin Jubair, who says that it is permissible to copy in the Koran, contrary to what some scholars said that it is not permissible to copy.
The study also pointed to the possibility of copying and that the highest copies of the Koran Koran.

The current research deals with the subject of spatial transformations and visual construction in contemporary theater. How the visual system works to create spatial diversity in the contemporary Iraqi theater performance and how visual construction contributes to a spatial development process capable of building a tourism system that creates an architectural architecture that leaves the topography of the scriptural architecture. And the production of various indications and patterns in the scene of theatrical presentation in order to produce the new foundational meaning by creating a new structure that leads to diversity and diversity in the visual system and the beginning of visual constructions and their applications. Knowledge and te

Those human societies, which based on pluralism and cultural diversity, can be handled with completely consciously، when converting the contradiction to integration and the collision to coexistence and the transition from intolerance to tolerance.  This diversity in communities make individuals differ acconding to the following:  

1- The requirements of human nature.

God saw his servants with truth and light, and made him easy for them, and he commanded those who help them, including a counselor, guide and preacher, so if a Muslim sees deficiencies or defects, he must help him to reform and refine it. That it was in the hands of the prophets, God Almighty created the human being together straight, then melted on those scholars and researchers in all religions on psychological counseling and religious sychotherapy, stressing the importance of religious values in the process of understanding man in the process of psychotherapy and in controlling human behavior. A lot of research and studies have been published. I dealt with the religious approach in the process of treating mental disorders and the aim of

Books of plans are a type of writing in Islamic history , its a type of work whose authors have strived to serve as a comprehensive historical encyclopedia, and they focused most of their attention on highlighting the various aspects of the history of Egypt

Despite the growing interest in the subject of the environment and environmental pollution and the increasing of scientific studies to measure the environmental cost, but it still suffers shortcomings and incompleteness due to the difficulties facing the process of measuring of these costs , Due to lack of the possibility of determining the monetary value to it.

             The research began trying to develop solutions to the problem of the research , which is the actual measuring nothingness of environmental pollution for research sample plant and It’s comparison to local and international environmental pollution standards , for the purpose of adoption in the imposi