المحاسبة في النشاط الزراعي : دراسة تحليلية مقارنة بين المعيار المحاسبي الدولي رقم 41 و النظام المحاسبي المالي الجزائري

الملخص EN

The objective of this paper is to identify the main objectives of IAS 41 (Agriculture), and its covered scope and the conditions to be recognized for biological or agricultural crops.

As well as the statement of disclosures required by this standard and comparing its compatibility with the accounting treatment of biological assets in accordance with the Algerian accounting system.

The most important results were that the scheme showed greater compatibility with international standards and the absence of significant differences in terms of target, measurement, profits and losses, but neglected the processing of government grants and aspects of accounting disclosure.