تسجيل و تقييم التثبيثات وفق النظام المحاسبي المالي

Abstract

The study of this subject was based on the descriptive analytical approach. In the first chapter, the financial accounting system was presented, but in the second chapter, the concept of moral, material and financial installations was discussed and how to register and evaluate them. The current research aims to find out the extent to which the quality of financial information and transparency in the registration and evaluation of installations in accordance with the financial accounting system of the Complex (SidiBenDahiba)is achieved from facing the challenges of globalization Based on the findings in this study, we found that the FINANCIAL Accounting system is effective in recording and evaluating installations, because of its adjustments to the level of accounting concepts that would correct many errors and shortcomings and provide transparent, appropriate and comparable information, and allow the evaluation of physical installations to improve its financial position by strengthening its permanent funds, which allows for improving the image of the institution.