إطار مقترح لتفعيل القياس المحاسبي وفق منهج القيمة العادلة في ظل البيئة الجزائرية

الملخص EN

This study aims to identify the reality of accounting measurement according to the fair value under the financial accounting system and its features, and to avoid the shortcomings and difficulties facing its application there is an urgent need to address the imbalances to meet these challenges to activate the accounting measurement according to the fair value approach in Algeria.

the study concluded that the application of the financial accounting system in light of the local environment produced difficulties and obstacles for the function of accounting measurement and its alternatives inspired by international accounting standards, so the researchers had to design a proposed framework to activate the accounting measurement according to the fair value approach in light of the current conditions of the local Algerian environment by defining its objectives and the elements of its application, by adopting international valuation standards and introducing the valuation profession and organizing it as directed by the international valuation standards committee (IVSC), with a package of tax incentives attached to encourage Algerian institutions to measure the items of their financial statements according to the fair value.