أثر تطبيق القيمة العادلة وفق المعايير الدولية لإعداد التقارير المالية على مخرجات النظام الحاسبي المالي: دراسة آراء مجموعة من خبراء المحاسبة ومحافظي الحسابات والمحاسبين المعتمدين

Abstract EN

This study aims to know the extent of the impact of the application of fair value in accordance with international financial reporting standards on the outcomes of the financial accounting system in the Algerian economic institution, through the use of the case study method based on induction through the study of a sample of institutions in order to generalize the results to the institutions belonging to the study community.

the most important finding in this study is that the use of fair value accounting in accordance with international financial reporting standards in Algerian economic institutions contributes to achieving and maximizing the qualitative characteristics of accounting information, but the economic institutions under study do not have the ingredients that help to apply the fair value model to Its accounting system is facing difficulties that challenge this application.