مدى التزام المؤسسات الجزائرية بمتطلبات النظام المحاسبي المالي فيما يخص اهتلاك الأصول غير الجارية

الملخص EN

Non-current assets are important items, due to their nature and economic importance, as they are a major driver of the company’s activity.

Depreciation is also an important accounting policy, due to its impact on the financial position and performance of the companies.

As a result, the Algerian legislator tried to clarify how to account for depreciation according to some requirements.

However, most opinions stated that Algerian companies do not apply these requirements.

For that, this study aims to measure the extent to which Algerian companies are committed to applying the requirements of non-current assets depreciation.

The study was based on 30 questionnaires that included seven requirements for depreciation and used the Sign test and the One sample T-test.

According to the results, there is a weak commitment of Algerian companies to the SCF’s requirements regarding the depreciation of non-current assets, as the results indicated that there is a lack of commitment or a weak or very weak commitment to most requirements, except for one requirement that was complied with an average way.