The Problem of Fair Value Accounting in the Accounting Environment in the Light of International Accounting Standards, Financial Accounting System: A Field Study of a Sample of Academics and Professionals

Abstract

  The aim of this study was to investigate the problem of fair value accounting in the environment of Algeria this through several aspects, first identify the conceptual framework of accounting value Elad Has some studies on this subject, the study of the building of the accounting system. SCF) model of the fair value and its relationship to maximize the quality characteristics of for with Accounting Lwmat, finally try to answer on the accounting environment of Algeria for proper and appropriate ground to apply the fair value model.

   Researchers in the field studies on the distribution of the questionnaire were based on a sample of professional members of Wakadmyyn, where the processing and analysis of responses of the sample using the program, the Jewish occupation. Sayy (SPSS).

    It has been a series of important results: that the only Algerian economic institutions listed on the stock exchange, apply model of fair value in accounting measurement and disclosure, as well as Alafs Ahat and facilities provided by the financial accounting system (SCF) model of fair value, fair value through maximizing the positive effects as well as qualitative characteristics of the information. The computer (Alqabylyt proper understanding, Alqabylyt comparability, reliability), and do not forget that the study of the barriers and challenges that make the model suitable for the application environment of Algeria I Fair value the most is the lack of preparation of the financial market in Algeria.