إشكالية القياس بالقيمة العادلة في البيئة المحاسبية الجزائرية : دراسة لعينة من المؤسسات الاقتصادية و الأكاديميين و المهنيين

الملخص EN

This study aims to identify the problems that surrounding the application of the fair value in Algerian accounting environment.

Especially in view of the global trend, towards the compliance with IAS/IFRS and the concept of fair value as a basis for measuring the financial items .

The study concluded that IFRS N° 13 does not comply with the fair value measurement by Algerian entities in preparation of their financial statements.

All these lists are primarily addressed to the tax authority according to a certain scope, which leading to the poor application of international standards.

In addition, there is not an homogeneity between the accounting , tax and commercial laws.

Moreover, there is a lack of readiness of the financial market in Algeria.The study recommended the need to coordinate between tax and accounting laws, coordinate the interaction between universities and professional bodies to ensure the good application of IAS/ IFRS.