فاعلية القياس المحاسبي وفق التكلفة الجارية في المحافظة على رأس المال في ظل تغيرات مستويات الأسعار

الملخص EN

This study aims to highlight the importance of using the current value model in accounting measurement and its ability to exclude the effects of price changes from the financial statements of the company.

The study concluded that The adoption of the current cost model fully reflects the phenomenon of price changes within the financial statements.

However the adoption of special indices in the ence of an organized market and other parties interested in assets valuation doubts its ability to express the true values