أثر استخدام القيمة العادلة على جودة المحتوى الإعلامي للمعلومات المحاسبية : دراسة استقصائية

الملخص EN

The informational content of accounting information represents the value of whatthey control this information from the point of view of itsusers, with the currenteconomic changes, the confidence of the users of the financialstatementsisweakened on the information carried out according to the basis of the Historicalcostthen the trend begantowardsanotheraccounting alternative thattakesintoaccountprice changes and economic conditions, sobefore the importance of the latter, an international financialreporting standard IFRS13 wascreatedbecausesome international accountants It has been approached in a restrictedmanner, thenthis article willbegin to consider the effects of usingfair value in the realization of the quality of accounting information and the ability of the environment in Algeria to implementthis last