واقع تأثير محددات استخدام القيمة العادلة في القياس المحاسبي بالجزائر : دراسة ميدانية لعينة من ممارسي مهنة المحاسبة في الجزائر (2021)‎

الملخص EN

This study seeks to try to research the subject of accounting measurement in Algeria through the determinants of the use of fair value in the Algerian accounting environment, which was manifested in identifying the reality of using fair value, in addition to knowing the importance of the impact of internal and external factors on the use of fair value in order to know the obstacles And the difficulties of using fair value in the Algerian accounting environment.

In order to answer that, the researcher relied on a field study through a questionnaire directed to a sample of preparers and users of financial statements from practitioners of the accounting profession in the southeast in the southeast of Algeria, after identifying the most important methods of accounting measurement, and in order to analyze their opinions about the hypotheses of the study, thes researchers relied on a program Spss.

22 Statistical and Excel.

Thes researchers also reached many results represented in the fact that the use of fair value in the Algerian accounting environment faces several difficulties and obstacles.

First, the internal environment on the one hand, through the preparers of the financial statements and accounting programs, with its impact on the use of fair value, the external environment on the other hand, regarding Related to accounting and fiscal legislation that did not provide the basic conditions for applying fair value, as well as users of financial statements for their preference for historical cost as a means of accounting measurement in the Algerian accounting environment