المعالجة المحاسبية لخسارة القيمة للتثبيتات وفق النظام المحاسبي المالي

Abstract

This study aims to examine the accounting treatment of impairment losses of fixed assets under the Algerian Financial Accounting System (SCF), through a case study of Ain El Kebira Cement Company. It explains the conceptual and regulatory framework governing impairment losses, distinguishes impairment from depreciation, presents the stages of impairment testing, and describes the measurement of the recoverable amount based on value in use and fair value, as well as the accounting recognition and reversal of impairment losses. The research adopts a descriptive approach to analyze the theoretical framework and a case study methodology to investigate the practical application within the company, relying on accounting records and financial documents. The findings indicate that the Algerian Financial Accounting System provides a comprehensive framework for recognizing and measuring impairment losses, thereby ensuring that assets are presented at their economic value and enhancing the faithful representation of financial statements. The study also concludes that impairment losses are determined by comparing the carrying amount with the recoverable amount. Although the company generally complies with the accounting procedures required by the SCF, practical challenges remain, particularly in estimating future cash flows and determining the recoverable amount. The study recommends conducting regular impairment tests, improving accounting information systems, strengthening coordination between technical and financial departments, and providing continuous training for accountants in asset valuation and impairment testing.