The problem of disclosure is mainly limited to the scope of presentation of information in the published financial statements and the amount of information presented in them, and then the framework and the way in which these data and information are presented, but the credibility of the figures presented in those statements is a different issue that, from their point of view, goes beyond the limits of the disclosure problem to enter into the scope of the problem of accounting measurement, hence this study came to address the topic of accounting disclosure and measurement at fair value and its impact on the data and information in the published financial statements according to the financial accounting system. An applied study in the Hashemite Kingdom of Jordan, which also aimed to identify the extent to which economic institutions in the Hashemite Kingdom of Jordan adopt and practice this idea, and the level of disclosure in their annual reports, and then determine the efficiency of financial performance in these institutions included in the annual financial reports.the study found that accounting work in Jordanian economic institutions is affected by the disclosure and accounting measurement processes in the published financial statements. The accounting work in Jordanian economic institutions is also affected by the process of compatibility between the tools used in disclosure and accounting measurement, and therefore affects the credibility of the financial statements according to the financial system The most important recommendation of the study is that the focus should be on the financial accounting system in parallel with the importance of financial reports published in Jordanian economic institutions, with the need to increase attention and focus on the full compatibility between measurement and disclosure and the published financial statements in conjunction with the requirements of the financial accounting system