واقع و معوقات القياس المحاسبي وفق القيمة العادلة في البيئة المحاسبية الجزائرية على ضوء الانفتاح نحو تطبيق المعايير المحاسبية الدولية : دراسة استطلاعية لآراء عينة من مهني و أكاديمي المحاسبة

الملخص EN

The study aims to know the most important factors affecting the application of fair value in the Algerian accounting environment, through which we try to analyze and evaluate the institutional factors on which this principle is based and monitor the actual practice of it in Algeria after more than 10 years of applying the financial accounting system.

To achieve this, we conduct a field study on a sample of accountancy practitioners using the tools of scientific research represented mainly in the interview, observation and documentary analysis.

The study concluded that the justifications on which the fair value is based and the arguments supporting its application are incompatible with the institutional factors in the Algerian accounting environment.