TY - JOUR AU - Aissa, Zaoui PY - 2021/01/27 Y2 - 2024/03/29 TI - The role of the fair value accounting standard in improving the financial value of the economic institution - NCA Rouiba Foundation Case Study- JF - Dirassat Journal Economic Issue JA - DJEI VL - 12 IS - 1 SE - Articles DO - 10.34118/djei.v12i1.1134 UR - http://journals.lagh-univ.dz/index.php/djei/article/view/1134 SP - 585-600 AB -     This research paper sheds light on the importance of accounting measurement at fair value and its role in improving the credibility of the business results of the economic institution ,this was highlighted through the financial statements of the Ansi Rouiba Foundation, which applies the historical cost principle and does not re-evaluate the fixations from the superficial reading of its financial statements.The study found that applying accounting measurement on the basis of fair value leads to improving the credibility of the economic institution’s business results by increasing the reliability and appropriateness of the financial statements and adding credibility to its financial position and further maximizing its results by reducing the size of the tax base and benefiting from tax savings. ER -