The contribution of international financial reporting standards in treating the impact of inflation on the financial statements -analytical study to opinions of accountants and auditors in constantine -

Abstract

This research aims to highlight the role played by the International
financial reporting standards, in addressing the impact of inflation on the
financial statements, by focusing on the Statement of financial position
and income statement, so that was addressed to the accounting methods
to modify the terms of these lists, which are affected by inflation
To achieve the objectives of the study, the questionnaire was used and it
was distributed to a sample of Accountants and accounts Governors in
Constantine and the Statistical program Spss was used to address the
questionnaire .
It was reached that these methods despite the technical differences
adopted by each method but it gave the new, and added to the accounting
principles of some amendments which took into account the change in the
general level of prices, and thus made the elements of financial
statements evaluating the new way despite the fact that these methods has
not been excluded from the principle of historical cost.