القياس المحاسبي المرحلي في ضوء المعايير المحاسبية الدولية والمتطلبات المهنية الجزائرية: اقتراح دليل مهني

الملخص EN

In the light of the importance of the interim financial reports and obligation of their publication by the companies listed in the issue of Algiers stock exchange, this study deals, through research and analysis, with the accounting measurement requirements for the elaboration of such reports based on the 34th international accounting standard, and what the Algerian legislation states regarding that.

the study has reached that the Algerian legislation has not clarified the method of accounting measurement for the elaboration of this kind of reports, which may lead to the non-conformity of the reports of the companies listed in the issue of Algiers stock exchange, and thus giving misleading information to investors.

based on that, the study has suggested a local professional guide to be used in the field of periodic accounting measurement in order to elaborate interim financial reports, according to the requirements of the 34th international accountancy standard (IAS 34) and the other accounting standards and other accounting standards in compliance with the requirements of the measurement in the financial accounting system.