أثر إعادة تقييم الأصول الثابتة على القوائم المالية : دراسة حالة مؤسسة أن سي أ الرويبة و مؤسسة ديوان الترقية و التسيير العقاري بالجلفة

الملخص EN

The objective of this paper is to highlight the impact of the revaluation of fixed assets on the financial statements through our study of each of the accounting measurement inputs of historical cost and fair value, as well as generalizations on revaluation of fixed assets.

The study concluded that the fixed assets should be re-valued at their fair value, especially when prices are high in value after their historical value.

The revaluation of fixed assets will make the financial statements more appropriate in decision making.