The reality and obstacles of accounting measurement according to fair value in Algeria in light of the requirements of international financial reporting standards An exploratory study of the opinions of a sample of accounting professionals and academics

Abstract

The study aims to know the most important factors affecting the application of fair value
in the Algerian accounting environment, through which we try to analyze and evaluate the
institutional factors on which this principle is based and monitor the actual practice of it in Algeria
after more than 10 years of applying the financial accounting system. To achieve this, we conduct a
field study on a sample of accountancy practitioners using the tools of scientific research
represented mainly in the interview, observation and documentary analysis. The study concluded
that the justifications on which the fair value is based and the arguments supporting its application
are incompatible with the institutional factors in the Algerian accounting environment