القياس المحاسبي وفق النظام المحاسبي المالي في ظل التضخم الاقتصادي

الملخص EN

The present research paper aims to study the accounting measurement of the financial statements and their impact on the changes in the general level of prices (inflation), especially under the policies included by the Algerian financial accounting system, by presenting various concepts related to the accounting measurement process and the phenomenon of economic inflation, and showing the impact of the elements’ measurement of the financial statements on the accounting information provided, particularly in unstable economies, which are characterized by high inflation rates more specifically in the case of the adoption of the traditional methods namely historical cost method as a way or entry based on the accounting measurement process, which depends on the purchase invoices or the cost of completion as a basis for measuring the elements of financial statements and is based on the stability of the unit of cash and this has lost their credibility because of their characteristic objectivity without suitability and this is not consistent with the interests of users of financial statements in making their decisions.

In addition , we introduced the most important accounting methods and alternatives, through which the historical cost deficits can be remedied, especially in unstable economies with high inflation rates (such as the modified historical cost method, the current cost method, the modified current cost method ) and evaluating each method by presenting its advantages and disadvantages.

Moreover we will be presenting the main points of the financial accounting system in terms of accounting evaluation and measurement in general and in periods of economic inflation in particular, and the most important methods and alternatives allowed to be applied.

( the historical cost method, the current cost method, and the discounted value method).