معوقات القياس المحاسبي للتثبيتات المعنوية بالقيمة العادلة في الجزائر : دراسة ميدانية

الملخص EN

The study aims to highlight the problems of accounting measurement for intangible assets based on the fair value in Algeria.

The researchers relied on the questionnaire as a main tool to collect data on the study variables.

The study concludes that there are obstacles and challenges to be overcome to make the Algerian accounting environment suitable for applying the fair value model.

For instance, the difficulties encountered in obtaining real and comparable indicators.