تطوير المعالجة المحاسبية للعقود طويلة الأجل في الجزائر بالاستناد إلى معايير المحاسبة الدولية

الملخص EN

This study aims to show the extent of compatibility of long-term contracts in accordance with SCF and IFRS15.

So, we list the most important terms related to the contracting sector.

Then, we clarify the accounting treatment for long-term contracts according to SCF.

Also, we present it according to the IFRS15.

Through a comparison between the SCF about long-term contracts and the IFRS15, we conclude that there are points of agreement and points of difference between them.

Finally, we set suggestions which contribute in developing long-term contract accounting in Algeria as appropriate with the new standard IFRS15.