الاكاديمية للدراسات الاجتماعية و الانسانية
Volume 18, Numéro 2, Pages 59-71
2026-07-08
The Impact Of Applying The Financial Accounting System On Activating The Evaluation Of Fixed Assets - A Study Of The Opinions Of A Sample Of Academics And Professionals In The Field Of Accounting
Authors : Saidi Abdelhalim . Khadir Oussama .
Abstract
This study aims to identify the possibility of activating methods of valuing fixed assets according to the financial accounting system in the reality of economic institutions and the relationship between the cost method and the fair value method in valuing assets and the reality of the financial accounting system and its impact on them. In order to achieve this, we used a questionnaire that was distributed to a group of academics and professionals in the field of accounting and auditing, and the data was analyzed based on the outputs of spss. A set of results has been reached, the most important of which is that there is a clear impact relationship to the reality of the financial accounting system on the methods of activating the valuation of fixed assets in economic institutions, which is confirmed by the opinions of the sample. This makes access to the content and requirements of the financial accounting system necessary to facilitate the process of evaluating fixed assets in the possible ways. Paying attention to the financial accounting system in line with the accounting methods in Algeria
Keywords
the reality of the financial accounting system, methods of valuation of fixed assets, accounting measurement
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