Revaluation surplus and its role in increasing the utility of financial statements in accordance with the Algerian accounting environment: case study of the company Rouiba Algeria model
By: Ad, Nur al-Din; Bu Hafis, Ruwani. Journal of Economics and Sustainable Development. Vol. 4, no. 3 (Special issue) (Dec. 2021), pp.231-243, 13 p.
Subjects: Accounting; Algeria; Evaluation; Financial statements; Utility