تأثير النظم التشريعية في البيئة المحاسبية الجزائرية على تطبيق القيمة العادلة: دراسة استطلاعية لآراء عينة من مهني المحاسبة

Abstract EN

The study aims to know the impact of legislative systems on the application of fair value in the Algerian accounting environment, through which we tried to identify cases of conflict between fiscal legislation and what the situation should be in order to apply fair value; To achieve this, we conducted a field study on a sample of accountancy practitioners using the tools of scientific research represented mainly in the interview, observation and documentary analysis.

The study concluded that there is a conflict between the fiscal texts and the requirements for value measurement according to fair value, which may affect the quality of financial reports