متطلبات تطبيق معايير المحاسبة الدولية للقطاع العام (IPSAS)‎ وفق أساس الاستحقاق: دراسة حالة الجزائر

الملخص EN

The purpose of this study is to address the issue of requirements for the application of international public sector accounting standards (IPSAS) on the merits of Algeria field case by addressing the problem of research on: Highlighting the concept of the international public sector Accounting standards (IPSAS).

The study concluded that one of the most important findings was that there was a trend towards the application of IPSAS on an accrual basis, which would achieve full disclosure of government units' obligations and rights.