دراسة تحليلية لعلاقة التأثير و التأثر بين مبدأ التكلفة التاريخية و أثر التضخم على القوائم المالية : دراسة حالة مؤسسة Gaufretterie Bimo

الملخص EN

We aim through this study to know the real impact of changes in the general level of currency on the outputs of the accounting system, tilting the figures prepared on the basis of historical cost of their current real values, which leads to a mismatch in the process of making decisions, and this through the application of one of the models suggested by the international accounting standards.

The study concluded that there are substantial differences between the accounting figures of the financial statements treated the impact of inflation using the method of historical cost modified in the fixed currency unit and accounting figures of the traditional financial statements prepared on the basis of historical cost, and this calls for the need for the institution to provide financial statements prepared on the basis of current value, And the need to increase the accounting culture in order to improve the quality of accounting.