List of Articles Fair Value Open Access Article Abstract Page Full-Text 1 - Identify and rank the challenges of (determining) fair value measurement in the implementation of International Financial Reporting Standard No. 13 (IFRS13) in Iranian non-governmental banks using Meta-synthesis qualitative analysis and SWARA method and provide a solution using the ARAS technique. samaneh zarerafi Gholamhasan Taghi Nataj Malekshah Azita Jahanshad Farzaneh heidarpoor Open Access Article Abstract Page Full-Text 2 - The Effect of Net Financial Expenses on the Company’s Value Using Residual Income Model in the Capital Market Mohammadhossein Setayesh Mohammad Kiamehr Gholamreza Hajizadeh Open Access Article Abstract Page Full-Text 3 - Fair Value Accounting for Liabilities and Own Credit Risk Parvaneh Kasbi Mohammad Ali Aghaei 10.22034/amfa.2017.529061 Open Access Article Abstract Page Full-Text 4 - Debt Structure and Fair Value Accounting Seyedeh Mahboobeh Jafari Maryam Ghasemi Open Access Article Abstract Page Full-Text 5 - Usefulness Offair Value of Loan Facility for Predicting Banks, Future Operational Cash Flows مریم رستمی حمیدرضا کردلویی غلامحسن تقی نتاج ملکشاه فرهاد حنیفی 10.30495/faar.2021.687685 Open Access Article Abstract Page Full-Text 6 - Relationship between Asset Revaluation and Stock Price Fluctuations and Analysis of Shareholder Behavior امیرعباس صاحبقرانی هادی سجلاتی 10.30495/jdaa.2022.693142