دراسة تقييمية لبدائل القياس المحاسبي

Abstract EN

The objective of this study is to evaluate the accounting measurement alternatives, in view of the fact that the historical cost method of the fixed currency unit is exposed to criticism because it does not meet the appropriateness and reliability of the accounting information.

This led the professional associations, especially the IASB, to adopt the fair value- In the assessment of assets and liabilities, which is so far unanimously among the various accountants accounting and professional associations as the most objective and to achieve the specific characteristics of accounting information, but in the case of high inflation should be used from Fair value adjustment with the fixed currency unit until the effect of inflation on accounting information is excluded from the monetary items of the budget in order to achieve a better balance between the qualitative characteristics of the accounting information.