القياس المحاسبي للأصول المعنوية وفقا لمعايير المحاسبة الدولية : دراسة مقارنة مع النظام المحاسبي المالي

الملخص EN

This research deals presenting the procedures for accounting measurement of intangible assets in accordance with International Accounting Standard IAS 38 — Intangible Assets, as well as the procedures for accounting measurement of foregoing assets according to the Algerian financial accounting system, as we concluded in the end that there are key differences resulting from the developments that have occurred in international accounting standards, which the Algerian financial accounting system does not keep up until now.