معوقات وسبل تفعيل تطبيق نموذج القيمة العادلة كأساس للقياس والإفصاح المحاسبي: دراسة استطلاعية لعينة من المهنيين والأكاديميين في الجزائر

الملخص EN

This research aims to try to highlight the importance of applying the fair value model as a basis for accounting measurement and disclosure as the closest model to a fair evaluation of financial statements, and to identify the various obstacles and difficulties that prevent the application of this model in Algeria with an attempt to give some mechanisms and solutions to activate its application in the Algerian environment.

the study reached the necessity of applying this model because of the positives it provides and as the best alternative to historical cost and that the accounting environment in Algeria is not suitable for its application due to the obstacles and existing difficulties.

appropriate factors and conditions