Résumé:
This studyaddresses the issue of the institutions ’application of the financialaccounting
system in the case of evaluating fixations, for whatis of great importance in accounting, sothat the researchaims to present the rules of evaluation and accountingtreatment for each of the physical, moral, and financial fixations established by the financialaccounting system, in addition to evaluating Installations according to the cost model and reassessment model in each of the International Accounting Standard No. 16 and the financialaccounting system becauseitisbased on international accounting standards and some of itstreatments, where the
resultsshowed the lack of an environmentthat serves the requirements of the financialaccounting system. However, there are difficulties in applyingsome aspects And not as a whole, such as the lack of a financialmarketmakesitdifficult for somefixed value feasibility.
