somiphos - asjp.cerist.dz

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: 09 01 2020 204 220 ______________________ _ ____ _______________ ، [email protected] 204 somiphos Visualize the periodic evaluation model of physical installations to maintain the value of the institution Case study of the National Phosphate Mines - somiphos Tebessa 1 1 [email protected] 17 09 2019 07 01 2020 16 04 2020 JEL M41. H54.G32 Abstract: 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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Page 1: somiphos - asjp.cerist.dz

:09012020204220

___________________________ _______________

، [email protected]

204

somiphosVisualize the periodic evaluation model of physical installations to

maintain the value of the institution Case study of the National

Phosphate Mines - somiphos Tebessa

1 1

[email protected]

170920190701202016042020

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