دور القياس و الإفصاح بالقيمة العادلة في تعزيز جودة المعلومات المحاسبية و معوقات تطبيقها في البيئة المحاسبية للجزائر : بالإشارة إلى البنوك التجارية الجزائرية

الملخص EN

There has been a significant change in the accounting theory after the emergence of the concept of fair value, This is reflected in the quality of financial statements and their meanings.

This was due to changes in accounting theory and in recent years has matured to be placed in the international accounting standards related to fair value where it was put into practice and practice in the new century.

This development is based on the rule that the financial information users requires the preparation of financial statements to meet the needs of most of the parts used for these data and based on economic realities.

The purpose of this study is to discover the intention of Algeria in the undertaking, in particular with the requirements of measurement and disclosure of fair value of financial assets and financial instruments, in particular the study aims to identify the main reasons and justifications for this trend to fair value accounting and the impact of their use on the general economy and the quality of the quality of accounting information and problems of these countries for the implementation of fair value accounting standards and to determine the importance of rules and disclosure requirements of fair value or information that may be useful in estimating the value in the financial statements.