انعكاس أسلوب تقييم التثبيتات المادية على عملية الإفصاح المحاسبي في المؤسسة الاقتصادية

Abstract

This Study aimed to analyze and discuss the impact of the valuation method of tangible fixed assets on the accounting disclosure process at the Ain El Kebira Cement Corporation, using a set of scientific approaches, including the descriptive - analytical and comparative methods. The study reached several conclusions, including that the adoption of alternative methods for valuing tangible fixed assets under the Financial Accounting System, namely fair value, has had a positive impact on the accounting disclosure process at the Ain El Kebira Cement Corporation. This was evidenced by the improved quality of its financial statements and the characteristics of the information contained therein, within the framework of the simulation we conducted at the said corporation. Additionally, the study identified a number of obstacles related to the adoption of these methods, associated with the specificity and nature of the Algerian accounting environment. Several recommendations were also made, including the necessity of upgrading this environment to adequately meet the requirements for applying these methods.