أثر محاسبة القيمة العادلة على تقييم الأداء المالي للمؤسسة - دراسة حالة شركة سونلغاز المدية

Abstract

The study covers the impact of fair value accounting on financial performance evaluation of Sonalgaz company Medea branch. According to the study nature, descriptive method has been used to provide the theoretic background of fair value and its impact on the financial performance. Moreover, the analytical method has intended to go deeper into the topic. The study sample was sonalgaz’s annual reports during the period 2011-2018. The study concluded that the use of fair value model has positive impact on the financial performance. Therefore, it provides more reliable and confident financial ratios that help in decision making. The study recommended the necessity of transparency achievement in the Algerian institutions.