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somiphosVisualize the periodic evaluation model of physical installations to
maintain the value of the institution Case study of the National
Phosphate Mines - somiphos Tebessa
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JELM41. H54.G32Abstract:
The research aims to highlight the importance of periodic evaluation of
material fixations, with a focus on the method of reassessment, which is
considered among the alternatives to evaluate material fixations, given its
importance in achieving the ability to recognize losses and profits achieved.
The research found that the method of re-evaluation of fixings is one of the
most important methods adopted in the accounting evaluation of fixings, in order
for the financial statements to reflect an honest picture of its results and financial
position.
Keywords Periodic assessment of physical fixations, preservation of capital,
reassessment of fixations, value of the institution
Jel Classification Codes : M41. H54.G32
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Norbertguedj. (2001). finance d’entreprise les régles du jeu, 2é-edition. paris:
أثر التقٌٌم المالً على مسار الشراكة بالنسبة لقطاع المحروقات فً الجزائر دراسة . (2009/2010). بلخٌر بكاري
.جامعة ورقلة . أطروحة دكتوراه، غٌر منشورة. ENSP)حالة المؤسسة الوطنٌة لخدمات الآبار
.الدار الجامعٌة: الاسكندرٌة.تحدٌد قٌمة المنشأة : التقٌٌم وإعادة هٌكلة الشركات(. 2008). طارق عبد العال حماد
قٌاس وتقٌٌم الأداء المالً فً المؤسسات الاقتصادٌة نحو إرساء نموذج للإنذار . (2006/2007 ). عبد الغنً دادن
.جامعة الجزائر. أطروحة دكتوراه. المبكر باستعمال المحاكاة المالٌة دراسة بورصتً الجزائر وبارٌس
تقٌٌم المؤسسة ودوره فً اتخاذ القرار فً إطار التحولات الاقتصادٌة فً . (2008-2007). هواري سوٌسً
كلٌة العلوم الاقتصادٌة وعلوم التسٌٌر، جامعة . أطروحة مقدمة لنٌل شهادة دكتوراه فً العلوم التسٌٌر. الجزائر
.الجزائر