The Relationship between the Use of Fair Accounting Methods and the Accuracy of Financial Asset Valuation through Effective Accounting Disclosure: An Applied Study of Najma Al-Samawah Cement Company

This research aims to examine the impact of fair accounting on the accuracy of financial asset valuation, the role of accounting disclosure in enhancing the reliability of financial statements, and analyzing the relationship between the level of accounting disclosure and the accuracy of financial valuation. It also highlights the challenges facing financial institutions in adopting this approach, particularly regarding the provision of accurate data that supports fair valuation. The importance of this research lies in analyzing the relationship between fair accounting and the accuracy of financial asset valuation, and the role of accounting disclosure in achieving financial information transparency and enhancing its reliability. The research problem is to examine the relationship between the use of fair accounting methods and the accuracy of financial asset valuation through effective accounting disclosure. The research concludes that the application of fair accounting contributes to improving the credibility of financial statements, reducing accounting biases, increasing investor and stakeholder confidence, and improving the efficiency of financial markets. However, the success of this application depends on several factors, including the level of accounting disclosure, the availability of market data, and companies' compliance with international accounting standards. The study also revealed that institutions that invest in enhancing accounting disclosure and improving the accuracy of financial valuations enjoy greater competitiveness in financial markets. The study recommended improving the company's financial disclosure systems by adopting the latest global practices, in line with International Financial Reporting Standards (IFRS). To ensure the effective application of fair accounting, it is recommended to provide ongoing training programs for accountants and administrators on the latest developments in this field.