محاسبة القيمة العادلة و تأثيرها على المؤشرات المالية

الملخص EN

This study aimed to research the issue of fair value as a basis for accounting measurement, and its implications for financial indicators, by using the descriptive analytical approach in the theoretical side, and a case study approach in the applied approach.

This study concluded that the financial indicators prepared according to the fair value measurement model are closer to the reality, and more reasonable and credible.

However, through the applied study, it became clear that it is impossible to apply fair value in its first level in Algeria in the ence of an active market, so that its application remains limited to the second and third levels.

Therefore, we suggest that this model of measurement should be applied from time to time, especially in the case of high prices in order for financial statements to reflect reality.