أثر إعادة تقييم الأصول الثابتة المادية على جودة القوائم المالية-دراسة ميدانية مكاتب المحاسبة-محافظي الحساباتو خبراء محاسبين في ولاية المدية

Abstract

This study aimed to identify the extent of the impact of the re-evaluation of physical fixed assets on the quality of financial statements using the descriptive analytical approach, where we analyzed 30 questionnaires distributed among accountants, accountants and accountants experts in accounting institutions and offices. The results indicated that the revaluation of tangible fixed assets affects the quality of financial information. Where the outcome of the results was that the re-evaluation of physical fixed assets greatly and clearly affects the quality of the financial statements, and we concluded that the motives for the institutions' procedure to re-evaluate the tangible fixed assets are to identify the real and financial position of the institutions and provide valuable, useful and accurate information to them. As well as identifying the current value of fixed assets, by making sure to present a true picture of the institution with its financial value at the end of each year.