القياس المحاسبي للتضخم في القوائم المالية

الملخص EN

This paper treated the accounting measurement for inflation in the accounting statement.

The problem of the study is the difficulty in the accurate accounting measurement for the inflation phenomenon that passively reflected on the proceedings of the entity and its financial position.

The importance of the study ensued from the importance of the accounting measurement and its application on the financial statements.

The study focused on the effect of inflation on the financial statements of economic activities sectors; besides, giving a solution for the inflated financial statements.

The study aimed at highlighting the methods of the accounting measurement for inflation in the accounting statements.

It hypothesized that there was a passive effect for inflated financial statements.

The study adopted the descriptive method as it described the theme of the study and concluding bases, rules and confirmed facts.

The historical method was used in fathoming back the issue of the study.

The researcher applied the case-study method in collecting and analyzing the data that gave results.

The study place and time limits are Laptik Pharmaceutical Company in the period 2007—2012.

The study found out that the historical cost principle had a passive effect on financial statements when applied in the context of oscillating levels of prices.

The paper recommended the importance of applying the accounting measures that treat inflation, regardless of other economic treatments.