أثر القياس المحاسبي بالقيمة العادلة على صحة ومصداقية القوائم المالية: الصنف الثاني من Scf التثبيتات: دراسة حالة المؤسسة الوطنية لتسويق وتوزيع المواد البترولية نفطال وحدة قسنطينة

الملخص EN

This study deals with the issue of accounting measurement at the fair value of immobilizations and its reflection on the financial position statement of the economic institution.

for that, the focus was initially on the interpretation of the accounting measurement based on the principle of historical cost and at fair value, then the concept of fair value accounting according to the financial accounting system, so that this technique is applied to the 2020 final budget of the Naftal corporation (Constantine fuel branch).through the study, we concluded that the re-evaluation of the immobilizations reflects the true and honest picture of the budget, as we note fundamental differences between the accounting measurement at the historical cost approved by the institution and the accounting measurement at the fair value.