المجلة الدولية للاداء الاقتصادي
Volume 5, Numéro 1, Pages 138-154
2022-06-04

The Reality Of The Algerian Public Accounting System And The Reforms Taken To Adopt The International Public Sector Accounting Standards (ar)



Authors : Nacer Bencenna .

Abstract

The aims of this study is to determine the compatibility of the Algerian public accounting system with the adoption of (IPSAS), and the reforms introduced. The descriptive approach and the analytical extrapolation approach have been used to serve the study, relying on the theoretical studies provided in books and scientific journals, accounting laws and decisions taken. It had found that there were efforts to adopt IPSAS through the new accounting scheme, but that the reflection on the ground was slow.

Keywords

public accounting, international accounting standards, public sector, state accounting scheme.

Les articles similaires

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

مدى توافق معايير المحاسبة الدولية للقطاع العامipsass مع مشروع معايير المحاسبة العمومية الجزائري في عرض القوائم المالية The Extent Of Compatibility Of International Accounting Standards For The Public Sector With The Algerian Public Accounting Standards Project In The Presentation Of Financial Statements

عامر مريم .  طويلب محمد . 
ص 1213-1234.

Project Of Modernizing The Public Accounting System In Accordance With The International Accounting Standards For The Public Sector(ipsas) In Algeria, Between Reality And Challenges

Bouabbana Fethia . 
pages 1451-1469.

The Adoption Of The International Public Sector Accounting Standards (ipsas) As A Mechanism To Modernize Algeria's Public Budget System

أكرم شتيح . 
ص 311-323.

Formats de citation