دراسة مقارنة في إعداد التقارير المالية ذات الغرض العام بين مجلس ipses و pce في الجزائر

الملخص EN

An is a brief and accuracy, it focuses on: 1-research scope, 2-objectives, 3-Methods, 4-results.

The should not exceed 250 words This paper aims to compare the requirements of (GPFR) preparation according to the framework set by the( IPSASB) Council and the framework to be adopted in the accounting scheme of the State (PCE) in Algeria.

Through this study, we propose to the Algerian legislator to take advantage of the proposed solutions in proposing a conceptual framework that mimics GPFR, because most of the characteristics considered by the IPSAS Council as an impediment to: recognition, measurement and presentation are clearly apply to Algeria, in particular, the aspect of identifying user categories and the information users need to meet accountability and decision-making requirements.