دور محاسبة القيمة العادلة في ترشيد منح الأئتمان في البنوك التجارية - دراسة حالة بعض البنوك التجارية الناشطة بولاية غرداية

Abstract

The purpose of this study is to contribute to the adequacy of fair value accounting in making financial information appropriate and more able to rationalize the decision to grant credit in Algerian commercial banks and the degree of endorsement by the decision-makers to apply fair value accounting and the extent to which commercial banks can The application of historical cost as a basis for measurement and the application of fair value accounting, which leads to making financial statements more capable of influencing the decision approving the granting of credit, and identifying the constraints faced by credit-granting decision makers in commercial banks when analyzing financial items Measured in accordance with fair value accounting for credit applicants. The following problem has been developed: how does adopting fair value affect the decision to direct bank credit?. After analyzing the questionnaire information, the study found the following results: The quality of fair value accounting is more conducive to making financial information more reliable and time-saving in demonstrating the handling of financial events and processes to be appropriate and closer to reality and credible. The study recommends that fair value be applied as a basis for accounting measurement in commercial banks to improve the quality of the decision to grant credit