The application of fair value in the Algerian business environment: between necessity and obstacles - Case Study

a sample of the professionals and academics from The Algerian east

Abstract

This paper examines measurement practices and the factors of success in Algerian
business environment in light of the recent trend towards fair value as alternative method. In order
to answer the research questions, A questionnaire has been designed and distributed on the study
society, which consists sample of 74 academic and Professional. The study was based on a
statistical analysis method and descriptive analysis of the variables of the study and testing of
hypotheses whit Statistical package for the social sciences (SPSS) was used to analyse the data and
test the hypotheses.
The study results show The application of the fair value model as a basis for accounting
measurement is a necessity in Algeria business environment, but there is some obstacle and parries
to application the fair value as alternative measurement method