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Abstract

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors

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How to Cite
Bira, D. N. K., & Fatlawi, D. L. N. M. A. (2019). The Role of Using Fair Value on Relevance and Representation Faithfulness of Accounting Information in Accordance with The Common Conceptual Framework (FASB-IASB). Restaurant Business, 118(12), 452-469. Retrieved from https://journals.eduindex.org/index.php/rb/article/view/14562