الفهرس 
الفصل الأوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aimed to measure the effect of change in the levels of fair value measurement on the financial statements significance of the commercial banks listed in the Egyptian stock exchange. The year after the global financial crisis pointed the finger at fair value as the main cause of that crisis. The study concluded that the third level of fair value measurement, which depends on administrative estimates, may have many negative effects on the significance of the financial statements in both parts (financial report quality, and information variance), while the second level of fair value measurement, which depends on market variables, may have many positive effects on the financial statements significance with its two aspects (the financial report quality, and information variance). As the increasing reliance on the third level of fair value measurement contributes to reduce the quality of the bank’s financial report by increasing the level of accruals and increasing the phenomenon of information variance, which leads to a decrease in the investors’ confidence and all other parties with an interest in dealing with the bank, as there is a reverse relation between the third level of fair value measurement, which depends on management estimates and the financial report quality, while there is a direct relationship between the application of the third level of fair value measurement and the level of accruals, that is, the application of this level leads to an increase in the level of accruals, which consequently results in a decrease in the financial report quality. While there is a direct relationship between the second level of fair value measurement, which depends on market variables and the quality of the financial report, and a reverse relationship between the second level and the level of accruals, meaning that increasing the application of the second level of fair value measurement will lead to a decrease in the level of benefits and thus a higher quality of financial reports. The study also recommended the necessity of Expansion of disclosure requirements to include justifications for using an entry alone and assumptions that were relied upon in the evaluation to reduce self-measurement, as well as the application of governance mechanisms to limit manipulation of internal information and work on the similarity of information in the markets among investors, which helped in the fair value measurement accuracy and the necessity to issue a set of Internationally unified laws and legislation on account manipulation, which contributes to control the ethics of bank administrations applying fair value standards and auditors in charge.