واقع تطبيق محاسبة القيمة العادلة في البيئة المحاسبية الجزائرية دراسة ميدانية على المحاسبين الخارجيين

Résumé: The objective of this study is to know the reality of applying fair value accounting in the Algerian accounting environment by addressing the most important aspects of the theoretical framework for fair value accounting. Firstly, the importance of adopting the financial accounting system (scf) for the fair value model, The qualitative characteristics of the accounting information, the most important of which are the appropriateness, reliability, comprehensibility, comparability In order to achieve the objectives and results of this study, we conducted an applied study to analyze the data and test the hypotheses presented by relying on a set of data, including primary and secondary, through which the questionnaire was designed as a research tool in the field study. Which were designed to achieve the objectives of the study. In analyzing the questionnaire data, we adopted the Statistical Package for Social Sciences (SPSS) The results of the analysis of this study showed that fair value accounting has an impact on maximizing the qualitative characteristics of accounting information. The concept of fair value accounting is not suitable for decision makers within the Algerian accounting environment. The study also found that there are many obstacles and challenges that make the Algerian computer environment inappropriate for the application of fair value, most notably the lack of readiness of the Algerian financial market.

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