واقع القيمة العادلة على الممارسات المحاسبية في المؤسسات الاقتصادية دراسة ميدانية -2022-ورقلة

Résumé: This study aimed to examine the extent to which the use of fair value affects accounting practices in Algeria's business environment and the requirements for their application from the point of view of academics and professionals and to highlight (Fair Value-Accounting Practices) To determine the level of application and compliance of Algerian economic institutions with fair value disclosures and measurements and indicate the most significant constraints to the accountant's application and whether the financial accounting system stimulates the use of fair value in the Algerian business environment We analyzed the data of 51 out of 63 questionnaires through the SPSS programme and interviewed a category of accountants to see whether the fair value approach affects accounting practices in any form and whether the business environment is equipped to apply this approach properly, The results of the relationship between the independent variable of fair value and the subordinate variable of accounting practices have shown that the fair value approach has a positive impact on the quality of accounting information, but that there are obstacles to its good application in Algeria's business environment.

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