آفاق تبني المعايير المحاسبية الدولية للقطاع العام (IPSAS)‎ و دورها في تطوير نظام المحاسبة تقييم بدائل القياس المحاسبي في ظل تطبيق النظام المحاسبي المالي : دراسة ميدانية لعينة من الأكاديميين و المهنيين-حالة الجزائر 2015

الملخص EN

This study aimed To study and evaluation Alternatives Accounting Measurement In the Algerian accounting environment from the viewpoint of academics and professionals And to highlight the (historical cost - fair value) As one of the Alternatives Accounting Measurement in Algeria And Requirements Adapt Applied with reality Algerian accounting environment for Achieving the quality of accounting information, In addition To know the most important Ingredients Which Provided by the Algerian accounting environment for the application of these alternatives and the necessity of the most important obstacles statement Facing the The accountant During the application Where adopted Researcher on Descriptive analytical method And applied analytical method In the questionnaire analysis Which was distributed as part of the study Applied A sample consisting of 70 individual Between professionals and academics It was retained On 62 Interrogator The researcher used A set of Statistical and mathematical methods In data analysis In addition to the program (SPSS v20) And Data processor Excel .The study concluded that the Algerian accounting environment Compatible And adapt In current time With model Historical cost As a basis Measurement accounting , As recommended The necessity of Adapt both commercial and tax law With the financial accounting system And this for Improve the use of Accounting measurement alternatives More Better