أهمية تطبيق طرق تقييم التثبيتات حسب معايير المحاسبة الدولية في تحسين جودة المعلومات المحاسبية

Abstract EN

The objective of this study is to demonstrate the importance of adopting IAS / IFRS so that economic institutions can provide reliable, reliable and reliable financial statements that meet the requirements of the users of the financial statements and allow them to make the right and appropriate decisions.

They are a component of these criteria.

It is the conceptual framework that sets out a road map that shows the financial statements preparers the methods of evaluation and registration as well as the principles to be followed in order to produce reliable accounting information.

Immobilization represents a large part of the company's capital, which should be given importance when evaluating and recording.

Therefore, we will demonstrate the most important points of the International Accounting Standards (IAS) that enable good follow-up of installations, On the current financial situation of the economic institution, and not only historical cost as a basis for evaluation.