ABSTRACT
This research provides AN APPRAISAL OF INTERNATIONAL ACCOUNTING FOR FAIR VALUE MEASUREMENTS, aiming to evaluate the consistency of fair value practices, assess the impact on financial reporting, and understand the challenges faced by accountants. A survey methodology was employed to gather data from a diverse group of professionals. Using Taro Yamane's formula, the sample size was calculated to be 380 accountants from Abuja, ensuring statistical validity. Abuja was selected due to its vibrant financial sector. The reliability coefficient score of the survey instrument was 0.87. Findings indicate that while fair value measurements enhance transparency and comparability in financial reporting, inconsistencies in application and valuation methods pose significant challenges. The study recommends developing more comprehensive guidelines and providing specialized training to accountants to improve the consistency and accuracy of fair value measurements.
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