أثر تعديل القوائم المالية حسب تغيرات مستويات الأسعار على تحليل سيولة و ربحية المؤسسة : دراسة تطبيقية بالشركة الجزائرية لإنتاج الكهرباء-وحدة ادرار

الملخص EN

This study aimed to present theimpact of the change in price levels (public and private) on the financial statements and the extent of this effect on the financial ratios derived from those financial statements.

Through modifying the financial statements of the company case of study and calculating a set of financial ratios; the study concluded that there is an impact of changes in price levels on the company's financial statements in one hand.

On the other hand, the study did not support the existence of a high significant impact of changes in price levels on the financial ratios derived from the studied financial statements during the study period.