تقييم و معالجة نفقات الاستكشاف للأصول الفيزيولوجية في ظل النظام المحاسبي المالي و معيار الابلاغ المالي الدولي رقم 06

الملخص EN

This study aims to demonstrate how to evaluate and treat exploration expenditures under the SCF with the requirements of the IFRS N° 06, in order to reach accounting mechanisms that enable the application of international standards for this very important economic sector in Algeria, and to reach the desired goal, we conducted a field study of the National Wells Corporation ENTP.

The study concluded that the method of successful efforts is an important indicator for evaluating the performance of employees in the research and exploration department