الانخفاض في قيمة الموجودات الثابتة و أثره في قرارات الاستثمار : دراسة تطبيقية في شركة المنصور للصناعات الدوائية

الملخص EN

The historical cost-based measurement input used by the company is not appropriate, especially with the acceleration of economic changes and technological developments.

This is not taken into consideration when measuring fixed assets.

Therefore, the fair value approach is used to measure the assets.

As a result, the term "IAS 36 Impairment of Assets" has been reversed.

Accordingly, the research aims to demonstrate the concept of both the impairment and investment decisions, as well as the effect of applying the test of impairment in investment decisions taken by the Al - Mansour Pharmaceutical Industries Co.

The study found that the application of the IAS 36 Impairment has an impact on investment decisions, as well as improving the quality of decisions taken by the company, and there are important investment decisions not taken by the company reached through the application of IAS 36.

One of the main recommendations of the study is the application of IAS 36 in order to achieve the real value of the fixed assets, as well as obtaining relevance information for the purpose of making rational investment decisions.