Prof.Dr.Haydar Ali AL- Massoodi             Mohammed Salman Dawood Abstract      IFRS`s have been Focused on providing more relevant, reliable and transparent measurement methods, Ensures that appropriate information provided and represents the true position of the economic unit, The objective of this research is to clarify the impact of the application … تابع قراءة Activation Measurement at Fair Value to Achieve Transparency of Financial Reporting and its Impact on Supporting Investment Decisions