أثر تقييم التثبيتات العقارية على جودة القوائم المالية : دراسة حالة مؤسسة مدبغة الهضاب العليا بولاية الجلفة

الملخص EN

by the target of this study is to show the importance of the effect of Real estate installations assessment through the following of all stages from collecting datas to its analysing, Estimated value and preparing the final report, also how to deal with the variance in Real estate installations assessment on the Quality of the financial statements With all its qualitative characteristics such as Convenience, Honest representation Our study has found that the real assessment and Just built on the accurate and recent datas for the Real estate installations leads to Issuing financial statements that have quality Thus giving the opportunity to take the right decisions