محاسبة قطاع البناء والأشغال العمومية في الجزائر: دراسة تحليلية مقارنة بين متطلبات النظام المحاسبي المالي ومعيار الإبلاغ المالي الدولي رقم 15

الملخص EN

This paper aims to study the compatibility between the requirements of the financial accounting system and the international financial reporting standard 15 for the construction and public works sector in Algeria through a comparison between the methods of accounting measurement and disclosure of construction and public works contracts.

this paper concluded that there are essential differences between the requirements of the financial accounting system and international financial reporting standard 15, in the framework of achieving the requirements of the sector.