The application of fair value in the Algerian business environment: between necessity and obstacles

Abstract

This paper examines measurement practices and the factors of success in Algerian business environment in light of the recent trend towards fair value as alternative method. In order to answer the research questions, A questionnaire has been designed and distributed on the study society, which consists sample of 74 academic and Professional. The study was based on a statistical analysis method and descriptive analysis of the variables of the study and testing of hypotheses whit Statistical package for the social sciences (SPSS) was used to analyse the data and test the hypotheses. The study results show The application of the fair value model as a basis for accounting measurement is a necessity in Algeria business environment, but there is some obstacle and parries to application the fair value as alternative measurement method