دراسة مقارنة بين مشروع معايير المحاسبة للقطاع العام في الجزائر و المرجعية الدولية في معالجة الأصول الثابتة الملموسة

الملخص EN

This study aims to make a comparison between Standard No.

09, tangible fixed assets within the State Accounting Standard Project in Algeria with its counterpart, Standard No.

17 of the International Public Sector Accounting Standards, and to find out the extent of their compatibility, and are there differences between them, as well as highlighting the importance and objectives of the project of reforming the public accounting system in Algeria.

The study conclue that there is a great match between IPSAS No.

09 and its counterpart within the framework of the State Accounting Standards Project, and that the implementation of the project to reform the public accounting system in Algeria would provide reliable information on state activities, strengthen supervision and improve disclosure on the management of public funds.