دراسة و تقييم مقومات البيئة القانونية لاستخدام بدائل القياس المحاسبي في البيئة المحاسبية الجزائرية : دراسة ميدانية لعينة من الأكاديميين و المهنيين

Abstract EN

This paper aimed at studying and evaluating the availability of the legal environment for the elements of using alternatives to accounting measurement as a basis for accounting measurement.

The researcher relied on the descriptive and inductive approach to address the problem of the study and analyze the questionnaire distributed to a sample of academics and professionals, and the researcher used a number of statistical methods represented in descriptive statistics and inferential statistics in addition to the (SPSS v25) program.

The study concluded that the legal environment is available on the ingredients of the historical cost while these ingredients are not available in the use of fair value as a basis for accounting measurement.