Abstract:
he financial accounting system is of great importance as it addresses the
various needs of professionals and investors, as it constitutes an important and
major step in the application of international accounting standards in Algeria.
This study aims to address the most important element of the budget, namely
fixed assests, by highlighiting methods of evaluating and re-evaluating fixations
under the financial accounting system through the field study carried out by
researchers in the Electricity and reneweble energy company SKTM for the fiscal
year 2020, as well as knowing the problems and difficulties related to accounting
measurement that Algerian economic institutions face one of them the institution
under study. The study found: that the financial accounting system is based on
giving priority to the economic reality over the legal one, and that the Electricity
and reneweble energy company does not undertake the re-evaluation process, and
this is due to a set of difficulties that limit the proper application of the financial
accounting system
