واقع تطبيق القيمة العادلة في البيئة المحاسبية الجزائرية بين المبررات النظرية و العوائق العملية : دراسة استقصائية لعينة من الأكاديميين و المهنيين في مجال المحاسبة بولاية سطيف

الملخص EN

This study examines the reality of fair value application in the Algerian accounting environment between theoretical justifications and practical obstacles, through knowing the reality of the application and the impact of institutional factors (economical, occupational and legally) applying the fair value, where the researchers relied on the descriptive methodology and inductive reasoning to solve the research problem And the questionnaire analysis that was distributed in the applied study through a sample composed of 50 people between professionals and academics.

The researchers used descriptive and inferential statistics as statistical methods in addition to the SPSS program the study resulted that there is a direct relationship between institutional factors and the reality of applying fair value in the Algerian accounting environment, Algerian economic institutions are also facing difficulty in applying fair value because there is no active financial market.

The study recommended working to improve the economic, occupational and legal environment By activating the factors affecting the application of fair value.