The rationale for enhancing the reliance on fair value accounting measurement to its implementation instead of historical cost in Algerian economic institutions: sample of academics and professionals in the field of accounting

الملخص EN

This study aimed to investigate and understand the justifications for promoting the adoption of fair value accounting measurement and its obstacles instead of historical cost.

the researcher utilized a descriptive and inductive approach to address the research problem, and analyzed the questionnaire that was distributed in the empirical study.

the sample consisted of 222 respondents, including professionals and academics.

the researcher used descriptive and inferential statistics, in addition to the SPSS program.

the study found sufficient justifications for enhancing fair value accounting measurement instead of historical cost.

it also highlighted the difficulties faced by Algerian economic institutions in implementing fair value due to the absence of an active financial market.

the study recommended working to improve the economic, professional, and legal environment by activating the factors influencing the application of fair value, as well as the necessity of revitalizing the financial market in Algeria to align with the implementation of fair value.