واقع القياس المحاسبي باستخدام القيمة العادلة داخل البيئة المحاسبية الجزائرية

الملخص EN

This research addresses accounting measurement using fair value and at the same time it examines the measurement reality in the Algerian accounting environment.

This study aims to identify the theoretical aspect of the accounting measurement, the methods of evaluation of the accounting elements according to International Accounting Standards and the accounting system financial and how to deal with them in accounting, it was concluded that the financial accounting system applied in Algeria is in line with international developments, It also allowed fair value to be applied in valuation and explained the accounting treatment methods