أثر محاسبة القيمة العادلة على الخصائص النوعية للمعلومات المحاسبية و المالية في ظل النظام المحاسبي المالي(SCF)‎ : دراسة ميدانية لعينة من الأكادميين و المهنيين

الملخص EN

This study aims to show the limits of SCF's adoption of fair value as a basis for accounting measurement, and also show the contribution of this value to This study aims to show the effect of using fair value as a basis for accounting measurement in the Algerian accounting environment, and to show the extent to which this value contributes to the quality of the qualitative characteristics of financial accounting information.

to achieve the objectives of the study, the questionnaire was relied on, so that the latter was distributed to academics and professionals.

In the field of accounting, and after processing and analyzing the results based on the (SPSS) program, the study concluded that Algerian institutions do not base their financial statements on fair value, although they contribute to improving the qualitative characteristics of financial accounting information.