"The Role Of Revaluation Of Non-Current Assets In Conditions Of Hyperinflation Improving The Quality Of Accounting Information"(A Field Study Of Sample Of Postgraduate Students And Academics At The Damascus University)

Abstract

The research aims to show the role of revaluation of non-current assets in improving the quality of accounting information. By recognizing the importance of revaluation of non-current assets in increasing the reliability and relevance of accounting information, and knowing of the extent to which bases accounting measurement to increasing the quality of accounting information, and knowing the impact of Hyperinflation on revaluation processes and the quality of accounting information. In order to achieve the objectives of the research and test hypotheses, using the descriptive analytical approach, and using questionnaire as a tool for collecting data on a sample of postgraduate students and academics at the Damascus University,  and using the SPSS V25 statistical where then (57)The questionnaires analyzed were tested Cronbach’s Alpha, One Sample T-Test The results showed the following that there is a role of revaluation of non-current assets in improving the quality of accounting information in conditions of hyperinflation, that  determine fair value of  Non-Current Assets by experts achieves the qualitative characteristics of accounting information. The application of the historical adjusted cost basis achieves reliability in Hyperinflation.