مراجعة تقديرات القيمة العادلة وأثرها على ملائمة وموثوقية المعلومات المحاسبية - دراسة ميدانية على عينة من الشركات المدرجة بسوق الخرطوم للاوراق المالية

The study aimed to identify the relationship between the application of fair value review and the appropriateness and reliability of accounting information, the problem of the study was in the following question, is there a relationship between the review of fair value estimates and the adequacy of accounting information? Is there a relationship between the review of fair value estimates and the reliability of accounting information? The study used the descriptive and
analytical method based on questionnaire as a tool for collecting study data and the statistical packages for social sciences program was used (spss) through correlation and regression to analyze study data. The study found several results, there is a relationship between the fair value review and the adequacy of the accounting information, there is a relationship between fair value review and the reliability of accounting information, the study recommended increasing the application of fair value accounting and reviewed in listed companies listed shares in the Khartoum Stock Exchange because it increases the reliability of accounting information.