001 - Mandozai, S. W. Sh.

Sayed Wali Shah Mandozai:

Fair value accounting in Afghan Banks



Accounting plays an important role in the life of economic entities by performing the tasks designated to accounting. These tasks include identifying, analyzing, measuring, and conveying important information about financial position of organizations to the interested parties and individuals. Financial statements (income statement, balance sheet, and cash flow) are the essential means for transferring financial information to its users, outside or inside an entity. The users vary from organization to organization. They may comprise customers, governments, creditors, shareholders, banks, financial institutions, laborers, managers and many others. After the collapse of the Taliban regime, the constitution of Afghanistan as well as some other laws and regulatory rules for ministries and main departments were approved. The laws and regulatory rules lead and regulate the development activities and services of the ministries and main departments of the government and each of them are obliged to organize their activities in accordance with the laws.

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