عوائق تطبيق إعادة تقييم التثبيتات في البيئة المحاسبية الجزائرية : دراسة لعينة من المهنيين

Abstract EN

The aim of this study is to identify the obstacles to the application of stabilization revaluation in the Algerian accounting environment.

In order to achieve the objectives and results of the study, the descriptive analytical method was relied upon, as well as the use of statistical methods (Spss18) in the applied aspect of the study., and in the last study concluded that each occupational group depends on the historical value of the fixations instead of the market value, In addition to the lack of markets involved in trading property to obtain information for measurement on its data Also, professional groups are not interested because of the Algerian tax system, which does not recognize the value listed in the value of assets during their reassessment, that is, it depends on the historical cost of assets, all of which stand in the way of professionals in the field of accounting