تصور نموذج التقييم الدوري للتثبيتات المادية للمحافظة على قيمة المؤسسة : دراسة حالة المؤسسة الوطنية مناجم الفوسفات-Somiphos تبسة

الملخص EN

The research aims to highlight the importance of periodic evaluation of material fixations, with a focus on the method of reassessment, which is considered among the alternatives to evaluate material fixations, given its importance in achieving the ability to recognize losses and profits achieved.

The research found that the method of re-evaluation of fixings is one of the most important methods adopted in the accounting evaluation of fixings, in order for the financial statements to reflect an honest picture of its results and financial position