مدى توافق معايير المحاسبة الدولية للقطاع العام Ipsass مع مشروع معايير المحاسبة العمومية الجزائري في عرض القوائم المالية

الملخص EN

This study aims to find out the compatibility of the public accounting standards project in Algeria with its international counterpart, by highlighting the international standard IPSAS 01 and its minimum requirements for preparing the recommended financial statements, and comparing them with the actual items presented by the draft public accounting standards in Algeria.

Where this study discussed the features of public accounting in Algeria as well as the international accounting standards in the public sector IPSASs and the advantages of adopting them, in addition to addressing the project of modernizing the public accounting system in Algeria and analyzing its compatibility with international standards by dropping the content of each financial statement included in this last with what was stated in The public accounting standards project derived from the modernization project.

This study concluded that the financial statements included in the draft public accounting standards in Algeria are somewhat consistent with what was recommended by the international standard IPSAS 01 in terms of content and differ in number, as they lack a Statement of changes in net assets/Equity and this is due to the current Algerian economic environment.