الفهرس 
مستخلص الرسالةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aimed to determine the extent of relevance and reliability of fair value accounting to Combination Operations decisions by Knowledge Business Organizations with the presence of several approaches (ways) to measure the fair value of knowing that each entrance of which is given different values and requires the application of the terms of different possibilities, so you can choose the best approach for measuring the accounting operations integration of Knowledge Business Organizations, the problem of study in the following questions : What is the impact of the application of fair value accounting on the Relevance and reliability of the accounting information contained in the financial reports? And what is the best approach to the fair value measurement when applying the purchase method of accounting measure for Combination Operations of Knowledge Business Organizations. The results of statistical analysis has shown that the cost approach is more approaches that affect the reliability of the financial information included in the financial statements for the knowledge business organizations, and the market approach is more approaches that affect the of the Relevance financial information included in the financial statements of the knowledge business organizations, it turns out that there is a link between criticism of fair value accounting and the approach followed for measuring fair value, and show a significant correlation between the approaches to the fair value measurement and methods of accounting treatment of for Combination Operations of Knowledge Business Organizations with the exception of income approach and Pooling Interest method, there is no relationship between them. Finally, recommendations of the study The necessity of The balance between Relevance and reliability when application of fair value accounting, the need for governments to provide incentives and support to organizations merged in order to ensure the success of mergers such as exemption from taxes for a number of years until they achieve their earnings, and also re-examine the reports and financial statements published content from the current terms of accounting measurement of intangible assets and work to develop a way that makes them capable of measuring the difference between the carrying value of the organization and its market value. Heads of relevant topics.