مكانة بدائل القياس المحاسبي وفق القيم الجارية في التشريع المحاسبي الجزائري : دراسة تحليلية

الملخص EN

This research paper aimed to study the status of accounting measurement alternatives according to current values in Algerian accounting legislation with a focus on the period of application of the financial accounting system, and the research is important in highlighting a recent and important topic in accounting thought, where the subject of accounting measurement alternatives, especially fair value measurement, has received considerable attention and controversy among researchers and professionals in the international and local accounting environment.

The research found that the Algerian accounting legislator provided for a reassessment in accordance with current values in order to correct book values; this was done in several stages through specific transactions according to decrees, but the correction made by a particular reassessment was later found to be insufficient, and a loyal reassessment was therefore established in search of a fair picture of financial lists and values reflecting the current market value.