أثر تطبيق نموذج القيمة العادلة في القياس المحاسبي على الإبلاغ المالي : دراسة ميدانية لعينة من البنوك التجارية الجزائرية

الملخص EN

This study aimed to demonstrate the impact of fair value accounting on the qualitative characteristics of accounting information and thus on financial reporting financial statements of banks.

The study also sought to discover whether the Algerian accounting environment provides the available requirement of fair value accounting application, To achieve these goals, a questionnaire has been prepared to determine the impact of fair value accounting application on the financial reporting of financial statements in Algerian.