أهمية الموازنة بين خاصيتي الملاءمة و الموثوقية في تعزيز جودة القوائم المالية بالمؤسسات الاقتصادية : دراسة على عينة من مدققي الحسابات الخارجيين في الجزائر

Abstract EN

This study aims to highlight the importance of balancing the basic qualitative characteristics of financial information (reliability and relevance) contained in the reports and financial statements of economic enterprises in Algeria and their role in improving the quality of these states.

It also focused on the interaction of the role of the charge of the measurement and the measurement rules and the determinant of the relative importance of the weighting of one property of another, and the impact on the quality of the reports and financial statements.

and on the decision maker.

The study proved that when measuring elements of financial statements, reliability is preferred over relevance, due to respect for the historical cost basis.

And that the balance between reliability and relevance rests on the criterion of « relative importance ».