القياس المحاسبي وفق التكلفة التاريخية المعدلة لاستبعاد أثر التضخم من القوائم المالية

الملخص EN

The revised historical cost model is the oldest and most popular alternative, to face the phenomenon of change in the general level of prices.

we hence the problem of the study revolved around the ability of this model to address the errors of neglect of inflation of prices when preparing the financial statements.

After dropping the model on the economic institution understudy can be said that the historical cost model is considered a model able to address the imbalances caused by inflation during the calculation of the income of the enterprise and measure its financial position, but remains unable to depict the assets of the enterprise according to the productive capacity, and not Efficiency of measurement according to the model in light of changes in the special levels of prices.