أهمية تقييم التثبيتات المادية باستخدام القيمة العادلة في الجزائر : دراسة عينة من الأكاديميين و مهنيي المحاسبة

الملخص EN

This study aims to know the importance of applying fair value accounting in the evaluation of physical assets, its role in improving the qualitative characteristics of accounting information and its impact on the financial statements of users to help them in the decision-making process, as well as to explore the interest of academics and accounting professionals in applying fair value in assessing physical assets and their suitability to the Algerian accounting environment, and this study relied on the descriptive approach when exposed to concepts of fair value and reassessment, and we prepared a questionnaire To gather information from respondents and analyze it using the SPSS V25 statistical program, the study reached agreement with the majority of academics and accountants that fair value should be adopted as the basis for accounting measurement in reassessing physical assets.