ABDULLAH ADREES SARER وآخرون 2025. The Importance of Using the Fair Value Approach as an Entry Point to Enhance the Quality of Accounting Information by Maximizing the Characteristics of Relevance and Reliability. Bani Waleed University Journal of Humanities and Applied Sciences. 10, 4 (2025), 157–172. DOI:https://doi.org/10.58916/jhas.v10i4.959.