قراءة لمشروع المعيار الجزائري للمحاسبة العمومية رقم 13 و المتعلق بالمخزونات في ظل المعيار الدولي للمحاسبة في القطاع العام رقم 12

الملخص EN

This study aims at knowing how long the draft accounting standards for the public sector in Algeria are in line with the international accounting standards for the public sector, by comparing the Algerian accounting standard project for the public sector No: 13 "Inventory" with its international counterpart.

The importance of adopting these standards in Algeria is also highlighted because they are of great importance in achieving the objectives for which they were designed, in order to promote transparency, credibility and easy comparison between the various financial reports.

To do this, we adopted the descriptive method, the study concluded that the Algerian Public sector Accounting Standard No: 13 project "Inventory" is in line with its international counterpart, and the application of this project is considered to contribute significantly to modernizing the public sector and the achievement of an effective public accounting system.