EDR_Vol 02 N 02
Permanent URI for this collectionhttps://archives.univ-eloued.dz/handle/123456789/14665
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Browsing EDR_Vol 02 N 02 by Subject "financial instruments, fair value, classification, measurement, disclosure"
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Item الأدوات المالية و إشكالية تطبيق القيمة العادلة على ضوء النظام المحاسبي المالي و المعايير الدولية للمحاسبة Ias/ifrs(جامعة الوادي- University of Eloued, 2017-06-30) تسعديدت, بوسبعينfinancial instruments are the most trading in the global markets, this put many problematic relate measured and disclosed it in order to achieve reliability. the fair value is considered as a basis for assessing the financial instruments set by the Council of the International Accounting Standards issued by a number of international standards for accounting and financial reporting. Algeria, It’s financial accounting system evaluation method of financial instruments are obtained from the international standard setter , and this has raised other important forms of respect to the ability of the Algerian economic to achieve accounting for financial instruments in accordance with the fair value