أثر التقييم بالقيمة العادلة على مصداقية القوائم المالية : دراسة حالة المؤسسة العمومية للتغذية و تربية الدواجن بالجلفة

Abstract EN

This study aims to introduce fair value and highlight its impact on the established financial statements in order to provide useful information that helps in making sound decisions for the institution and users of the financial statements, by reevaluating fixed assets at fair value in order to determine real values for these assets, especially in light of inflation.

The historical cost is used when evaluating at cost, while the fair value is used in the process of re-evaluating the assets of the institution and determining their true value.

The main goal of this study is to know the extent of the effect of measuring the fair value in determining the true value of fixed assets through the process of reevaluating the assets in the institution.