دور إعادة تقييم الأصول الثابتة في تعزيز شفافية القوائم المالية

Abstract

The present study aimed to investigate the impact of the revaluation of fixed assets on the transparency of financial statements. To achieve this, the descriptive-analytical approach and the case study method were adopted. The empirical study was conducted at the National Company of Screws, Bolts and Taps (BCR) – SANIAK Branch in Setif, through the analysis of the financial statements for the fiscal year 2019. The study concluded that there are significant differences between the revalued accounting figures in the BCR - SANIAK branch using fair value and the accounting figures recorded on the basis of historical cost. This demonstrates the extent to which the revaluation of fixed assets at fair value contributes to influencing the transparency and credibility of financial statements. Furthermore, fair value provides an image closer to reality since it reflects the latest market prices; therefore, the process of revaluing fixed assets at fair value significantly enhances the credibility and transparency of financial statements.