جودة المعلومات المحاسبية بين ملاءمة القيمة العادلة و موثوقية التكلفة التاريخية
Joint Authors
Source
Issue
Vol. 15, Issue 21 (31 Dec. 2019), pp.223-238, 16 p.
Publisher
Université Hassiba Ben Bouali Laboratoire Mondialisation and Économies Nord Africaines
Publication Date
2019-12-31
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Financial and Accounting Sciences
History and Geography
Topics
- History
- Accounting
- Cost accounting
- Algeria
- Twenty-first century
- Twentieth century
- Accounting information systems
Abstract EN
The objective of this study is to compare the fair value and historical cost models from the perspective of their ability to produce useful accounting information for its users, and that is through highlighting their strengths and weaknesses, as well as the criticism of each principle.
Where the study concluded that the tradeoff between the two models varies according to the investor's point of views and the context in which the information is used; therefore, no model can be dispensed with, even though the fair value beats the historical cost in many of the characteristics that must be provided in the accounting information.
Where both fair value and historical cost can provide useful accounting information, and may be susceptible to producing distorted or misleading information if not properly applied.
To address this, both models must rely on support from internal control, governance and external control to achieve good implementation, thereby generating financial information of high quality suitable for making economic decisions.
American Psychological Association (APA)
عكوش، محمد أمين وكشرود، بشير. 2019. جودة المعلومات المحاسبية بين ملاءمة القيمة العادلة و موثوقية التكلفة التاريخية. مجلة اقتصاديات شمال إفريقيا،مج. 15، ع. 21، ص ص. 223-238.
https://search.emarefa.net/detail/BIM-903295
Modern Language Association (MLA)
عكوش، محمد أمين وكشرود، بشير. جودة المعلومات المحاسبية بين ملاءمة القيمة العادلة و موثوقية التكلفة التاريخية. مجلة اقتصاديات شمال إفريقيا مج. 15، ع. 21 (2019)، ص ص. 223-238.
https://search.emarefa.net/detail/BIM-903295
American Medical Association (AMA)
عكوش، محمد أمين وكشرود، بشير. جودة المعلومات المحاسبية بين ملاءمة القيمة العادلة و موثوقية التكلفة التاريخية. مجلة اقتصاديات شمال إفريقيا. 2019. مج. 15، ع. 21، ص ص. 223-238.
https://search.emarefa.net/detail/BIM-903295
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 238
Record ID
BIM-903295