Importance of disclosure of additional information related to inflation to financial statements-Study of a sample of users of financial statements- | ASJP

دراسات اقتصادية
Volume 2, Numéro 4, Pages 780-802

Importance Of Disclosure Of Additional Information Related To Inflation To Financial Statements-Study Of A Sample Of Users Of Financial Statements-

الكاتب : OUADI Rokia, MERAZKA Salah,


This study aims to highlight the importance of the disclosure of additional information on the impact of inflation in the financial statements, in order to achieve the objectives of the study questionnaire was distributed to a sample of users of accounting information .and Statistical analysis program spss was used to process the questionnaire distributed to the study sample. And it was found that the majority of respondents supported endorsed the need to provide additional disclosures include an amendment to financial statements to reflect the impact of inflation, and support for the application of international financial reporting standard, As well as the need to take into account inflation in the financial statements and reversed by any method, which means opposing the respondents to apply historical cost model.

الكلمات المفتاحية

disclosure of additional information, inflation, financial statements.