ظهور و تطور مفهوم القيمة العادلة في المحاسبة المالية الدولية و النظام المحاسبي المالي في الجزائر : دراسة تحليلية

الملخص EN

This study aims to present the genesis of the concept “Fair Value” and its development in the international and Algerian financial accounting.

The most important findings and recommendations are: the necessity of adopting the “fair Value” in the financial accounting system (FAS) despite the huge gap between the FAS and the International financial accounting and the difficulties Algerian institutions are encountering.

The Financial accounting system must update the meaning of “Fair Value”, establish a terminological standardization, and keep pace with ways of measurement and disclosure of “fair Val