The impact of fair value measurement on the quality of financial statements in the Algerian environmentA field study

Abstract

This study aims to verify the availability of the Algerian environment for the requirements of the application of fair value and to highlight the impact of fair value on the quality of financial information through two main characteristics: relevance and reliability, using descriptive description. Through the questionnaire as a data collection tool.

The study reached several results, the most important of which are: The Algerian accounting environment provides the requirements for the application of fair value, there is a statistical significance between measurement at fair value and appropriateness, and there is a statistical significance between reliability and measurement at fair value.