واقع القياس و الافصاح المحاسبي في الجزائر و أثره على جودة المعلومات المالية وفق متطلبات النظام المحاسبي المالي : "دراسة استطلاعية"

Abstract EN

This study aims to try to identify the reality of accounting measurement application according to fair value and the reality of compliance with accounting disclosure requirements on the other In Algeria according to the financial accounting system and its impact on the quality of financial information.

In order to achieve the objectives of the study, the questionnaire was used as a research tool in the field study using a descriptive and analytical method to analyze the data and information obtained, on a sample of academics professionals and users of information to obtain more complete results.

The study concluded that there is a positive and statistically significant relationship between compliance with accounting disclosure requirements and application of fair value model as the basis for accounting measurement and the quality of financial information.