أثر استخدام التكلفة التاريخية في القياس على جودة المعلومات المحاسبية : دراسة استقصائية لمهنيي المحاسبة في الجزائر

Abstract EN

The objective of this study is to determine the impact of historical cost on the quality of accounting information.

To achieve this goal, a questionnaire was prepared and distributed to a sample of accounting professionals in Algeria.

Where the study found that Measured information based on the historical cost principle is characterized by high reliability and comprehensibility, This is because prices are specific and fully known when the transaction occurs.

And therefor Do not need controvers Or appreciation or change as it is Cros Honestly About Events and deals Which rise By the institution Based on objective evidence to prove.

While they are neither suitable nor comparable According to the research point of view, They do not provide information in a timely manner and therefore do not enable the decision maker to predict and do not take into account the change in purchasing power.