Abstract

The objective of this study is to identify the possibility of applying Measurement based on fair value in Algerian commercial banks ,thus increasing transparency and credibility in the financial reports since The Internationnal Accounting Standard Board (IASB) issued IFRS 13 fair value measurement , as well as the opinion of the Financial Accounting System (SCF) on applying fair value accounting and highlighting the challenges facing the application of the concept of fair value in the Algerian accounting environment.
In order to achieve the objectives and test hypotheses of the study, the questionnaire was used as a research tool in the field study, and we adopted the analysis of questionnaire data on the SPSS version 22.
The study found that Algerian commercial bank accountants support the transition to fair value measurement. The study sample also agreed that the application of the concept of fair value faces many challenges in the Algerian accounting environment. In addition, the Algerian commercial banks do not adhere to the accounting standards. In accordance with the requirements of fair value accounting. This is despite the issuance of Regulation No. 09-08 of 12 December 2009, concerning the valuation and accounting of financial instruments by banks and financial institutions which authorized Algerian commercial banks to use Fair value.

Key words : Accounting measurement, Fair value, Algerian accounting environment, financial accounting system, Financial Statements

Information

Item Type:	Thesis
Divisions:	» Faculty of Economic, Commercial and Management Sciences
ePrint ID:	2038
Date Deposited:	2019-12-09
Further Information:	Google Scholar
URI:	https://www.univ-soukahras.dz/en/publication/article/2038

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