Revaluation surplus and its role in increasing the utility of financial statements in accordance with the Algerian accounting environment: case study of the company Rouiba Algeria model

الملخص EN

This study aims to identify the benefit of the surplus re-evaluation of the checks in the Algerian accounting environment, the Rouiba foundation as a model, and in order to reach the objectives and results of the study, the financial statements (assets, liabilities) were used as a research tool in the field study.

the study concluded that the benefit of the surplus in the revaluation of the financial statements of the financial statements of the institution under study is that it provides real and reliable accounting results in the non-depreciable fixations, in addition to a significant increase in the value of in-kind assets, as well as its contribution to the intensity of private capital by 105.24%, gives a benefit to the organization to obtain borrowing capacity through capital intensity with no impact on the profitability outcome.