دور القياسي المحاسبي بالقيمة العادلة في تحسين القيمة المالية للمؤسسة الاقتصادية : دراسة حالة مؤسسة أن سي أ رويبة

Abstract EN

This research paper sheds light on the importance of accounting measurement at fair value and its role in improving the credibility of the business results of the economic institution ,this was highlighted through the financial statements of the Ansi Rouiba Foundation, which applies the historical cost principle and does not re-evaluate the fixations from the superficial reading of its financial statements.

The study found that applying accounting measurement on the basis of fair value leads to improving the credibility of the economic institution’s business results by increasing the reliability and appropriateness of the financial statements and adding credibility to its financial position and further maximizing its results by reducing the size of the tax base and benefiting from tax savings.