القيمة العادلة : بين حتمية التطبيق و إشكالية التحديد

Abstract EN

One of the biggest problems facing the development of final financial statements is the value of identified elements that are exposed to these states for a long time, was the historical cost basis of measurement by accounting , however, reliance on this principle has decreased due to development in the financial sector, the emergence of new financial resources, new methods in financial engineering, the thing that drove intellectuals and experts to adapt to this situation and this is reflected in international accounting standards, which give great importance to the fair value specified by many standards and sometimes used as a means authorized for the measurement and a reference method in other cases.

There are means to identify and depending on the nature of the element.

The appearance of the financial crisis of 2007 has made a great dispute about the concept of the fair value especially from some developed countries (USA).

Who called to stop of the work temporary that leads the professional institutions to defy asserting that the base of fair value has no role in this crisis but it helped to discover it.

So, the problem of this research paper consist on the possibility to adopt the fair value based on the evaluation within the current financial environment.