توجه النظام المحاسبي المالي نحو القيمة العادلة : بين متطلبات القياس و إشكالية التطبيق في البيئة الجزائرية

الملخص EN

The purpose of this study is to analyze the concept of fair value in the international accounting literature and in the Financial Accounting System through the main provisions in this regard.

In addition, the study seeks to identify the major obstacles related to the Algerian accounting environment that could hinder the implementation of this concept.

The study concluded that the Algerian accounting environment at present is not ready to apply the financial accounting system, and in particular the use of fair value as an alternative to the historical cost valuation.

Indeed, the implementation of fair value faces multiple constraints, including: the absence of an active market which is the very foundation of fair value model, the existence of a dominant tax law and several obstacles related to the profession.

In short, the adoption of the fair value as a measurement basis cannot be achieved without an adequate and favourable accounting infrastructure