The present paper aims at investigating
the new Algerian measures of the fixed
assets revaluation through an analytical
and critical revision of the revaluation
conditions prescribed by the executive
decree N° 07/210, in light of The
international accounting standards and
the previous revaluations.
The results reveal that there is a nonconsistency
of some conditions of the
new revaluation with those required by
the international accounting standards
such as the detailed measures of the
accounting for revaluation like the
recognition of the accumulated
depreciation and the net revaluation
increment or decrement. The results also
indicate that there are some limits facing
the new revaluation application, the most
important of them the absence of certain
details of the accounting and fiscal
treatment of this operation without an
accompanied application texts the
augmentation of its application cost and
the restriction of the allotted time limit.
A number of recommendations had been
reached based on the study results.
KEYWORDS: revaluation, fixed