الفهرس 
الإطار العام للمحاسبة عن القيمة العادلة في ضوء المعايير المحاسبيةOnly 14 pages are availabe for public view
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Abstract
The subject matter of the study is an evaluation of the role of the fair value accounting(fva) in the emergence and development of the global financial crisis.such evaluation required acritical analysis of the accounting standards covering the (fva). the standards analyized are those of the american,international, and the egyptian ones.
It has been concoluded that , without aleast injury in the soundness and relevance of the conceptual basis of the (fva), the current standards surffer from gaps and drawbacks which:
a-created many difficulties and problems in the application of the conceptual basis of the (fva) , and
b-opened the door widely for deliberate manipulation and distortion of the financial reports.
concequently, the accounting reports have lost much of their creditability, reliability, and thier revelance for making right decision , amatter which finally culminated in the financial collapse of big financial institations, then the cylic escalation of the ciris. in each case of disclosed drawback , aremedy has been proposed.