بيئة الأعمال في الجزائر و علاقتها بتطبيق محاسبة القيمة العادلة : دراسة تحليلية خلال الفترة 2013-2018

Abstract EN

This study aimed at identifying the nature of the relation between the Algerian business environment and the fair value accounting implementation, during the period (2013 to 2018), based on the global Competitiveness Index issued by the World Economic Forum (WEF), in Switzerland.

The study concluded that there is a positive relation between the indicators of assessing the business environment and facilitating the fair value accounting implementation , including all the indicators : (institutions, higher education and training, the efficiency of the financial market, market size , financial markets efficiency, efficiency of commodity markets , and labour market efficiency ) the more these indicators have improved, the more facilitating the fair value accounting implementation shall be so .whenever a state’s business environment develops , the more it will be coped with the developments that take place at the global level, especially the economy one , it would be easier to implement international accounting standards, including the fair value.

The study has recommended that the Algerian business environment should be improved in its various components , including the economic, political and legal ones to facilitate the use of fair value accounting.