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Applying of fair value in Algerian banks according to financial accounting system
المؤلفون المشاركون
المصدر
Journal of Finance and Accounting Studies
العدد
المجلد 8، العدد 8 (31 ديسمبر/كانون الأول 2017)، ص ص. 931-944، 14ص.
الناشر
تاريخ النشر
2017-12-31
دولة النشر
الجزائر
عدد الصفحات
14
التخصصات الرئيسية
العلوم الاقتصادية والمالية وإدارة الأعمال
الملخص EN
This study aimed to introduce fair value concept as a measurement basis, and how Algerian financial system can consider it, however fair value concept proposed as a solution to criticisms that faced accounting measurement because of using different accounting bases, especially historical cost .
Also, researchers discussed in the study the importance of accounting measurement, and efforts of international professional organizations and standards body setters especially International Accounting Standards Board(IASB) and American Financial Accounting Standards Board (FASB), to the necessity of proposing accounting measurement basis finalize the criticisms that directed to accounting profession relate to measurement, both boards agreed to consider fair value as the relevant accounting measurement , in spite of criticisms of it.
Finally, researchers discussed fair value in Algerian financial accounting system and related legislations, also the importance of applying fair value by Algerian banks as they represent the main core in Algerian economy, and as a part of international banking sector.
Researchers concluded to necessity of considering the latest amendments relate to fair value in international accounting standards by Algerian financial accounting system, and recommend to include the Algerian financial accounting system to all updating relates to fair value in order not to isolate Algerian economy from the global economy that does its best efforts to conceptualize fair value as an measurement basis that get rid of all criticisms of accounting measurement.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Ghrissi, Jihad& Boumedya, Yusuf. 2017. Applying of fair value in Algerian banks according to financial accounting system. Journal of Finance and Accounting Studies،Vol. 8, no. 8, pp.931-944.
https://search.emarefa.net/detail/BIM-878613
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Ghrissi, Jihad& Boumedya, Yusuf. Applying of fair value in Algerian banks according to financial accounting system. Journal of Finance and Accounting Studies Vol. 8, no. 8 (2017), pp.931-944.
https://search.emarefa.net/detail/BIM-878613
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Ghrissi, Jihad& Boumedya, Yusuf. Applying of fair value in Algerian banks according to financial accounting system. Journal of Finance and Accounting Studies. 2017. Vol. 8, no. 8, pp.931-944.
https://search.emarefa.net/detail/BIM-878613
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
رقم السجل
BIM-878613
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر
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