دراسة مقارنة لأثر تطبيق نموذج التكلفة و نموذج إعادة التقييم على قيمة التثبيتات المادية و المعنوية دراسة حالة مؤسسة سونلغاز فرع "المدية"

Abstract

This studyaimed to identify the accountingmeasurementmethods, which are represented in the cost model and the re-evaluation model in evaluatingmaterial and intangible fixes. A rule that no one dares to violate, that with the complexity of accounting problems and the spread of financial markets, the cost model has been criticized by those interested in accounting, so the accounting community divided into supporters and opponents of this model, and talking about the re-evaluation model became an inevitable reality, as It shows the real value that is characterized by appropriateness, unlike the historical cost, and its reliance on active markets, but with its many advantages, that it is also not free from criticism .