Bouaziz Sheikh
This article represents the inflations and the revaluation of constant assets and it’s handiest of the benefits, additionally its risks. Additionally to the truth that it encourages inflation, for businesses structurally in deficit, it always develop their running losses, above all for many who do not need the possibility to pass the new a number of depreciation on costs. Clear descriptions of effects of inflation on the company and its investments, accounting history and history of statutory revaluation in Algeria, positive effects of the revaluation, and negative effects of the revaluation explained.
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