الاعتراف بالأصول الثابتة و تقييمها في ظل مبدأ اسبقية الواقع الاقتصادي على المظهر القانوني: دراسة حالة ديوان الوطني للأشغال التربوية و التمهين

الملخص EN

This study aims to highlight the role of the principles and foundations adopted by the financial accounting system, especially the principle of the priority of economic and financial reality over the legal aspect in recognizing fixed assets and the impact of revaluation of assets at fair value on the credibility of the financial statements, based on an applied study in office (O.

N.

T.

E.

A).

The results of the study concluded that the principles of the financial accounting system allow the recognition of fixed assets in spite of the ence of supporting documents, provided that they can be clearly evaluated and future economic benefits can be expected from them, with the necessity to re-evaluate it periodically due to the impact of the re-evaluation process on the financial statements of the institution.