الأساليب المحاسبية الكفيلة لمعالجة التضخم على القوائم المالية دراسة تحليلية لعينة من الأكادميين و المهنيين بولاية أم البواقي

الملخص EN

This study aimed to identify the impact of inflation on the reliability of financial statements, as well as the accounting methods that were used to exclude its impact on the financial statements, and to achieve this goal a questionnaire was constructed as it was distributed to a sample of university professors who practice Accounting.

The study concluded that when inflation is not taken into consideration while preparing the financial statements, it leads to their impartiality and is not sincere, and the accounting methods that were presented when applied lead to their application leading to the disclosure of the financial statements in an honest manner.