Abstract
The research aims to demonstrate the appropriate methods for measuring fair value in accordance with International Standard No. 13 and to demonstrate the impact of this on improving the quality of accounting disclosure. In compliance with International Financial Reporting Standard No. 13, the study intends to discuss fair value accounting and clarify the impact of accounting measurement and disclosure in line with the fair value principle on the caliber of accounting disclosure., and thus influence the process of administrative decision-making in accordance with international standards, focusing on the International Financial Reporting Standard. The descriptive approach was relied upon in the theoretical aspect by reviewing books, periodicals, The research reached the conclusion that measuring and disclosing by giving relevant and trustworthy information that can help meet the needs of users of accounting information, fair value, can contribute to the improvement of accounting disclosure quality. It can also help by giving current and potential users useful information to aid in their various operational and strategic decision-making, as well as the information needed to estimate future cash flows from investments, operations, and financing.
