The position of the Algerian tax system on the measurement of fair value in the context of the application of the financial accounting system

This research paper aimed to study the position of the Algerian tax system on accounting measurement at fair value with a focus on the period of application of the financial accounting system, and the research is important in highlighting a recent and important topic in accounting thought, where the subject of alternatives to accounting measurement, especially fair value measurement, received great attention and controversy among researchers and professionals in the international and local accounting environment, through the presentation of various laws and tax instructions that provided for revaluation according to value. Following the application of the financial accounting system, and finally addressed the limitations and problems of using accounting measurement at fair value for tax purposes. The research found that although algeria's tax system allowed some assets to be revalued at their current value - with certain conditions - it maintained the historical cost, as its amendments to laws and legislation were limited to only some assets without other assets, as, according to the tax system, it threatened to significantly reduce tax revenues.