الشروط الجديدة لإعادة تقييم الأصول الثابتة : مراجعة أولية

الملخص EN

The present paper aims at investigating the new Algerian measures of the fixed assets revaluation through an analytical and critical revision of the revaluation conditions prescribed by the executive decree N° 07/210, in light of The international accounting standards and the previous revaluations.

The results reveal that there is a nonconsistency of some conditions of the new revaluation with those required by the international accounting standards such as the detailed measures of the accounting for revaluation like the recognition of the accumulated depreciation and the net revaluation increment or decrement.

The results also indicate that there are some limits facing the new revaluation application, the most important of them the absence of certain details of the accounting and fiscal treatment of this operation without an accompanied application texts the augmentation of its application cost and the restriction of the allotted time limit.

A number of recommendations had been reached based on the study results.

KEYWORDS: revaluation, fixed assets, international accounting standards, Algerian enterprises.