استخدام محاسبة القيمة العادلة كأساس للقياس المحاسبي في الجزائر : دراسة ميدانية

الملخص EN

This research aims to apply the fair value model as a basis for accounting measurement by examining the most important concepts of fair value and the most important new and appropriate methods available for accounting measurement, which is considered one of the basic functions of accounting.

One of the most important results obtained is the difficulty in applying the concept of fair value, and this is due to the novelty of fair value in the Algerian accounting environment, and to the lack of awareness and interest of the Algerian accounting community in international accounting standards, in addition to the lack of active financial markets in Algeria, so applying the fair value model as a basis for accounting measurement Achieves qualitative characteristics of financial information for convenience and reliability, in order to make rational economic decisions.