واقع تطبيق محاسبة القيمة العادلة في البيئة المحاسبية الجزائرية - دراسة ميدانية لفئتين؛ فئة المؤسسات الاقتصادية المدرجة في البورصة الجزائرية وفئة الأكاديميين والمهنيين المحاسبين - The reality of the application of fair value accounting in the Algerian Environment Accounting - A field study of two categories; category listed in the Algerian stock market economic institutions and class academics and professionals accountants -

Abstract

This study aims to identify the reality of the application of fair value in the Algerian accounting environment accounting, to reach the objectives and results of the study, questionnaire was used as a tool for research in the field study, and in the last concluded The study that Algerian economic institutions listed apply the fair value model in the measurement and accounting disclosure, and also that there is an important role for the adoption of Financial Accounting System (SCF) for the fair value model to measure the accounting as well as the disclosure of which, in addition to that for the application of the fair value of a positive impact on the quality of information accounting by maximizing the qualitative characteristics of that information , and also study found that there are obstacles and challenges that make the Algerian accounting environment is suitable for the application of fair value.