المعالجة المحاسبية لأثر التضخم على جودة القوائم المالية(دراسة حالة مؤسسة سونلغاز فرع المدية)

Abstract

The study aims to identify the accounting treatment of the impact of inflation on financial statements. To study all aspects of inflation by identifying and addressing its effects on balance sheets through common accounting techniques using the analytical descriptive approach in the theoretical study by reviewing and analyzing the theoretical studies on inflation and analyzing their impact on balance sheets, and the statistical approach in the applied study; To calculate the CPI, in order to exclude the effect of inflation on the balance sheet items of the institution in question. The study found a result of historical cost shortages, several accounting alternatives were introduced that address the impact of inflation on the balance sheet, the information disclosed in the financial statements by the institution under study in the historical cost method differs significantly from that adjusted historical cost method, as we have seen in the financial position and income list. The study recommended that accounting alternatives should be used to address the financial statements of enterprises rather than being limited to the traditional method of historical cost.