نحو تطبيق محاسبة التضخم لضبط فعالية مبدأ القيمة العادلة في المؤسسة الاقتصادية : دراسة حالة المؤسسة الاقتصادية NCA ROUIBA سنة

الملخص EN

This study aimed at drawing the attention towards the inflation accounting application to control the effectiveness of the fair value principle in the economic firms, by the necessity of activating the fair value principle in presenting of the financial statements contents.

We tried to apply the theoretical outputs on NCA ROUIBA's 2017 financial statements.

Through this analytical study, we concluded that reliance on inflation accounting during the general price level rise reflects the fair value of the economic institution's financial statements contents.