اثر القياس المحاسبي على جودة القوائم المالية المعدة للأغراض الجبائية وفق النظام المحاسبي المالي

Résumé: this study aimed to assess the impact of applying alternatives to accounting measurement in maximizing the qualitative characteristics of the accounting information contained in the financial statements, and the role of this information in determining the correct tax base under the application Financial Accounting System in Algeria, and the study gains importance in its treatment of a recent and important topic in accounting thought; Where the issue of alternatives to accounting measurement, especially measurement according to the fair value model, received great interest and controversy between researchers and professionals in the international and local accounting environment. In order to achieve the objectives of the study, the descriptive and analytical approach was adopted by relying on the questionnaire as a tool for data collection, which was directed to a sample of accounting professionals in Algeria, and then presented methods of data collection, analysis and discussion. Results of hypothesis testing using (SPSS 25) program in the first part of the field study, which is the exploratory study, and in the second part of the field study, structural equations modeling (SEM-PLS) was relied on by analyzing the path using )SmartPls3( program. The study concluded that fair value accounting contributes to improving the quality of accounting information to render financial statements unmisleading and help make proper decisions, the most important of which is to determine the proper tax base, and also to the fact that the fair value model is more suitable for tax purposes than the application of the historical cost principle; This is because the fair value model gives up-to-date information to reflect the current value of the balance sheet items, but in terms of providing specialized markets and active financial markets, laws that contribute to the control of professional ethics, and qualified technical personnel.

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