إشكالية القياس بالقيمة العادلة في البيئة المحاسبية الجزائرية -دراسة لعينة من المؤسسات الاقتصادية والأكاديميين والمهنيين-

Abstract

This study aims to identify the problems that surrounding the application of the fair value in Algerian accounting environment. Especially in view of the global trend, towards the compliance with IAS/IFRS and the concept of fair value as a basis for measuring the financial items. In order to identify these problems, a questionnaire was designed to collect information from the sample of the study and to treat it statistically by (spss). The study sample consisted of 51 individuals. The main results of the study were statistically significant differences between the averages of the application of fair value according to the economic and financial environment variables and the academic and legal environment. The study concluded that IFRS N° 13 does not comply with the fair value measurement by Algerian entities in preparation of their financial statements. All these lists are primarily addressed to the tax authority according to a certain scope, which leading to the poor application of international standards. In addition, there is not an homogeneity between the accounting , tax and commercial laws. Moreover, there is a lack of readiness of the financial market in Algeria.The study recommended the need to coordinate between tax and accounting laws, coordinate the interaction between universities and professional bodies to ensure the good application of IAS/ IFRS. On the test of hypotheses, the first hypothesis that the economic and financial environment in Algeria does not affect the proper application of the concept of fair value has been denied. The second hypothesis is that the legal and academic environment in Algeria does not affect the proper application of the concept of fair value. This hypothesis is also not realized, according to the questionnaire questionnaire data analysis.