أثر تطبيق محاسبة القيمة العادلة على المردودية المالية للمؤسسة الإقتصادية الجزائرية

الملخص EN

This article aim to demonstrate the impact of applying fair value accounting on the financial yield of the company.

To realize this purpose, we relied on the office survey to determine the fields of applying faire value and to define the components of the financial yield, then on the deductive-logical thinking to link between the fair value and the financial yield index.

A study case of "ESTEL" company was used to identify the reality of applying the fair value in the Algerian economic company and to test its impact on the financial yield of company under study.

The results of the study indicate that using the fair value in the measurement of the elements of financial statements has an effect on the company’s financial yield, in case of using fair value for the subsequent measurement of the fixed tangible, intangible and financial assets, the impact on the financial yield would be either positive or negative.

But in case of measuring the defined benefit obligation through its fair value, then the impact on the financial yield of "ESTEL" company was positive.