مساهمة تطبيق المعيار المحاسبي الدولي رقم61 في تحسين القوائم المالية

Abstract

The objective of this study is to identify how the application of IAS 16 on property and equipment contributes financial statements, equipment in improving financial statements and highlighting their impact, the study area was dropped on the Gedila Mineral Water Foundation (Biskra). The financial position list and the 2018 income list were selected for the study; this research has also been based on the descriptive approach by examining the IAS16’s rules and requirements, as well as generalities about financial statements and their quality. This study found that the reassessment of in-kind confirmations is of great importance in the organization, affecting financial statements and helping to demonstrate their true image and make them more meaningful in decision-making.