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THE IMPACT OF INFLATION ON THE EFFICIENCY OF FINANCIAL STATEMENTS IN GOVERNMENT INSTITUTIONS
(THE IMPACT OF INFLATION ON THE EFFICIENCY OF FINANCIAL STATEMENTS IN GOVERNMENT INSTITUTIONS )

Yazar : Al Emam Ahmed Yousıf Mohamed    
Türü :
Baskı Yılı : 2020
Sayı : 56
Sayfa : 227-246
67    37


Özet
The study aimed to show the importance of the inflation factor when preparing financial statements and to explain the factors affecting inflation rates in the continuation of the establishment and the extent to which the historical cost in maintaining capital is preserved. The problem of the study was dependence on the monetary unit in preparing the financial statements with the unstable purchasing power of the monetary unit as a result of continuous inflation, which in turn leads to the lack of credibility of the financial statements prepared on the basis of historical cost? The hypotheses were that the financial statements are considered one of the most important sources for making financing and investment decisions The hypotheses of the study care about the financial statements prepared on the basis of historical cost do not provide adequate information for their users in light of inflation. The historical approach was also followed to follow previous studies and descriptive analytical method using the random sample method to test the study hypotheses. The study concluded that the financial statements are considered the main source for making investment decisions, inflation affects the items of the traditional financial statements, which makes them misleading to users. It also recommended not to rely on information prepared on the basis of historical cost to provide information Financial statements due to their complexity and cost.

Anahtar Kelimeler


Abstract
The study aimed to show the importance of the inflation factor when preparing financial statements and to explain the factors affecting inflation rates in the continuation of the establishment and the extent to which the historical cost in maintaining capital is preserved. The problem of the study was dependence on the monetary unit in preparing the financial statements with the unstable purchasing power of the monetary unit as a result of continuous inflation, which in turn leads to the lack of credibility of the financial statements prepared on the basis of historical cost? The hypotheses were that the financial statements are considered one of the most important sources for making financing and investment decisions The hypotheses of the study care about the financial statements prepared on the basis of historical cost do not provide adequate information for their users in light of inflation. The historical approach was also followed to follow previous studies and descriptive analytical method using the random sample method to test the study hypotheses. The study concluded that the financial statements are considered the main source for making investment decisions, inflation affects the items of the traditional financial statements, which makes them misleading to users. It also recommended not to rely on information prepared on the basis of historical cost to provide information Financial statements due to their complexity and cost.

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