واقع تطبيق محاسبة القيمة العادلة في البيئة المحاسبية الجزائرية : دراسة ميدانية لفئتين؛ فئة المؤسسات الاقتصادية المدرجة في البورصة الجزائرية و فئة الأكاديميين والمهنيين المحاسبين

الملخص EN

This study aims to identify the reality of the application of fair value in the Algerian accounting environment accounting, to reach the objectives and results of the study, questionnaire was used as a tool for research in the field study, and in the last concluded The study that Algerian economic institutions listed apply the fair value model in the measurement and accounting disclosure, and also that there is an important role for the adoption of Financial Accounting System (SCF) for the fair value model to measure the accounting as well as the disclosure of which, in addition to that for the application of the fair value of a positive impact on the quality of information accounting by maximizing the qualitative characteristics of that information , and also study found that there are obstacles and challenges that make the Algerian accounting environment is suitable for the application of fair value.