القياس المحاسبي وفق النظام المحاسبي المالي في فترات التضخم الاقتصادي و أثره على نتائج التحليل المالي : دراسة حالة مديرية الصيانة سوناطراك الأغواط DML (2017-2021)‎

الملخص EN

The study aims to know the extent of the credibility of the accounting measurement according to the financial accounting system in periods of inflation and its impact on the results of the financial analysis.

the subject through a combination of theoretical study and field study, where the theoretical side dealt with the theoretical framework of the financial accounting system and financial analysis and the impact of accounting measurement according to the financial accounting system on the financial analysis, then this was dropped in the field study on the maintenance directorate of Sonatrach Laghouat to be at the end of reaching a group of the most important results are : the accounting measurement alternatives that the financial accounting system came up with are compatible with the procedures and methods of dealing with inflation in accounting.