التكلفة التاريخية بين الاستمرارية والتغيير

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(131) <>P ;1 W+,‫א‬-*‫ א‬J H2005 HM 4 Ha 43Q ,@( J>1 2 q 2MD ! J>4 >z ,Ýq )* 1 2. Alfred stettler ,RédaGharbi, L’expert-comptable suisse, Le cadre conceptuels comptable et les méthodes d’évaluation: 241.. 410 ,130Hº 2): :1982 ;(P2 :$ HF \ 3 ,: 1> 4> M ,i2 ~ MD ! .>1 3 /3 ,F1 , :G2)4 ,,2 ,(:* Q 4 H42º ,?@* ,2M4( , 3vE MD ! 2)& =/ J<3 ,f 5M ,: 3 /3 ,³4 V 5 H100 º >z ,9/ >=4( %) , / DK> ) ? ./ , Q å< 6 H 122 º , 2005,2P ,B18 = ]1 43Q , MD ! =>4 >q , Z 2): , 5hT: = , 1)3 < = 0 7 H 549 º , 1996 , 8 M 4 , 43Q ,5 q > ,f M , 8 ./ ?vPT >>e M :.$)*\ F M 3 8 H50 º , 2001 ,5)$/ : , @(Q3 5)U3 , CDE F/ ,T >>e M : *1 æ #& = 9 H 55 º ,= ]1 43Q , 2006 , 2 4 ,:> ,- M , : ? B=> p): , h : 2( 3 ,)3 = 10 H130 º , 2008 B1. Šš¨@†àª@ï@Nc@@@îÌnÛaë@òí‰aŠànüa@í@òî±‰bnÛa@òÐÜØnÛa.

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(134) אא‬. 340. &I 4 ,:> ,- M , : ? B=> p): , h , 2( 3 ,)3 = 11 H131 º , 2008 ,B1 , 3~ M ,[8 4 ,5n43 ,T3 ? M :3 / , = Y3 1 12 H310 º ,1997 H142 º , 2008 , c2t :> /I M , 2)& : æ Ð/ 13 H 311: º , f)^ Z cQ)3 , 2)& :pt@T p 3 F1 14 15. Alfred Stettler, Reda Gharbi, l’expert-comptable suisse, le cadre conceptuels comptable et les méthodes d’évaluation , p 241 . H 494: º , f)^ Z cQ)3 , 2)& ,pt@T p 3 F1 16 H 257 º , 2008, 4*) 4’ 2): : 2t ‫ﺑ‬. <>w B Ñ) :;(P2 :$ HF H\ 17 H 401 º , Z* cQ)3 : æ 3h3 ÆM ,Ð/ ](R 18 H514 º ,f)^ Z cQ)3 , 2)& :pt@T p 3 F1 19 , :> Ò2) M, 2)& :)wk qQ æ 1 w G2)4 ,)wk 2 M T2 20 H 177 º , 2006 ,2) H178 Hº Z* cQ)3, )wk 2 M T2 21 H403 º, Z* cQ)3 ,Ð/ ](R 22 H403 º, Z* cQ)3 ,Ð/ ](R 23 H405− 404 º, Z* cQ)3 ,Ð/ ](R 24 H402º , Z* cQ)3 ,Ð/ ](R 25 H 403º, Z* cQ)3 ,Ð/ ](R 26 −−−−−−−−−−−−−−−−−−−−−−−−−−. Historical cost between continuity and change Si Mohamed Lakhdar∗. Abstract There is no doubt that the development of accounting in their historical context has been accompanied by widening accounting goals, because it is the general rule that is based on assessing the accounting alternatives That are related to the ways and methods of measurement, allowing the provision of accounting information to their beneficiaries to help them to rationalize their decisions. However, the diversity and the multiplicity of parties using accounting information raises many problems related to the possibility of meeting their needs for information in an equal manner. This study aims to determine the justification behind the use of the continuity of the historical cost as a reference in the accounting measurement compared with alternative methods of measurement. It also aims to search for the shortcomings associated with the use of historical cost and other alternative methods in accordance with the views of experts and academics. Keywords: Cost, Accounting, measurement, decision information.. ‫ـــــــــــــــــــــــــــــــــــــــــــــــ‬ ∗. Maître-assistant A - Faculté des Sciences Economiques et Sciences de Gestion – Université de Batna 1. Šš¨@†àª@ï@Nc@@@îÌnÛaë@òí‰aŠànüa@í@òî±‰bnÛa@òÐÜØnÛa@.

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