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Ci pang Alaa Lal) agyiie cuagi I) Gad cing early Atel apaild Usted Lyall ald 4) oly oe Sad cppadll Aisle Lyall Gull Asa) iblin Ghai Wal iad Ge jubill cipal AG LAA! oi sd Gad Gin Gail, Vetere § ce 580 AML Gly sB Gad Bou gd Apyaed Baal Cigaill Cysts lua 4d SSPS Aulealfl djl aii, dadial oi dy Ate Led Gals GG) LD Gad Jungs hy dasa Ghd) LLG y led GaN + jg cAgall pladinls Lest 4a Gilad apa GAD ous Aad lad ald hepay Gsiald ag Gad gill Ga Wats ah yong Mpioptaay AD ME GS ppd Asked Lyd bly Gala Uta Gl oStt GHG ne elas 508 J shee slavely lal od Gyula Upad Joel LaBbd Gly Glas A Js) Gust SEAN Gand 4 A So yal pguK Ae Lyall Adipl Gulati Haale Abstract ‘The research aims to clarify the concept of fair value and justification for their use « and review possible ways to measure the fair value of the shares « as well as show the possibility of measuring the fair value of the ordinary shares using a multiplier profitability model . To achieve the objective of this research has been tested that model application on the Iraqi private banks listed on the Iraq Stock Exchange for the period from V+ +4-2012. ‘The statistical software package SSPS used in the calculation of form variables of the standard deviation and simple linear correlation « The research found to the possibility of measuring the fair value of the shares of Iraqi private banks using the Model mentioned . Proceeding from the results researchers recommend the need for the Iraqi banks and the Iraqi market for securities measuring and demonstrating the value of the shares in the reports that they issue « and the need for regulators to make the profession of accounting in Iraq issued a standard or base accounting PDF Created with deskPDF PDF Writer - Trial :: httpy/www.docudesk.comAA LPP LPP A PICL —vave Lg eb local related to fair value of the shares it necessary to encourage investment and employment of capital money in the Iraqi economic units . 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Teed 4 tide Stud ag Une sit yy ylihe Cyc” Gad Gis A td Lady Gay Gate coped alo yy" Oy Gand alee Quad (1 STONY 6 VE ated cay ask cahacly 59.0 Gs Lge c” Shad city Liigigay Letdhe PBN CAydiiye Guauny tel py Nii Faye GB yllariad liy Ube) dal” ale ash. Jaye (14 Aya LBs Spite pale Bay Lanta Had Gaal Go He yb Gals. had AVY ¢ Fgh Reale « stacy ge A Lind aya sted agai Ua papiy pha agen Gang ac haga (9 YANO 6 bay Laat « sdacly AA LS iyyiibe pb pues Uy c” Gad Gy bay api ate pi Lad hyp ited Ladd Mute Gab A “laa Geog ae aR Gud (1) NOVY Rad Gy Gaul Gyan B dgyead csp Gites Lays — eat yalua! 4-1 First : Books 1) Besley, Scott & Brigham, Eugne F., Essentials of Managerial Finance, 13" Edition, Thomson, Mason,OH, 2005. 2) Brigham , Eugene & Gapenski , Louis , “ Financial Management”,m 7 th edition , fort worth , 1994 . 3) Dyckman, Thomas R. & Davis , Charles J. “ International Accounting “ Mc Graw — Hill , USA .2001. 4) Fair value measurement , Statement of Financial Accounting Standards No NOY WALK CT : FASB 1+, 5) Kam, Vernon," Accounting Theory", second edition, tohn wiley and sons,inc,1990. PDF Created with deskPDF PDF Writer - Trial :: httpy/www.docudesk.comAA LPP LPP A PICL —vave L € TAD 6) Larson, K.D & Wild John J,” Fundamental Accounting Principles” , Me Graw — Hill , Irwin ,2005, 7) Madura, Jeff,” Financial Markets and Institutions”, 3th Edition, West Publishing Minneaplis,S.P . 8) Weston, Fred, Eugene Brigham, & Allen Besley,” Essentials of Managerial Finance”, 11 th edition, Dryden press, Orlando, 1996 . 9) Wild , John J & Subramanyam K.R “ Financial Statement Analysis “Me Graw — Hill, New York .2007 . Second : Periodicals, Reports and Websits : 1. (IASB) International accounting standard boatd 39 “ financial instruments : recognition and measurement “ London , united kingdom , 2003. 2. Enst., Young, (2008),”. Accounting for the Credit Crisis", Part 2, Julyhttp://www.ey.comvifrs 3. IASB, IASCF, (2006), International Accounting Standard 32, Financial Instruments: Presentation, IFRSs 2006, International Accounting Standard Committee Foundation, London, http://www.iasb.org, United Kingdom. 4, Nelson, Jon" Fair Value Measurements", working Paper, International Accounting Standards Board, 2007 . 5. The Value of Donated Property" ,U.S.A., 2007, www.irs.gov . peel B86 te Oyu te dane aga dell ddd cas? PDF Created with deskPDF PDF Writer - Trial :: httpy/www.docudesk.com a Pa DC wep)