غرداية 2020SKTMطرق تقييم التثبيتات في ظل النظام الحاسبي المالي دراسة حالة شركة كهرباء وطاقات متجددة

Abstract

he financial accounting system is of great importance as it addresses the various needs of professionals and investors, as it constitutes an important and major step in the application of international accounting standards in Algeria. This study aims to address the most important element of the budget, namely fixed assests, by highlighiting methods of evaluating and re-evaluating fixations under the financial accounting system through the field study carried out by researchers in the Electricity and reneweble energy company SKTM for the fiscal year 2020, as well as knowing the problems and difficulties related to accounting measurement that Algerian economic institutions face one of them the institution under study. The study found: that the financial accounting system is based on giving priority to the economic reality over the legal one, and that the Electricity and reneweble energy company does not undertake the re-evaluation process, and this is due to a set of difficulties that limit the proper application of the financial accounting system