المعالجة المحاسبية للأصول البيولوجية بين المعيار المحاسبي 41 و النظام المحاسبي المالي

الملخص EN

This study aims to address the accounting treatment of biological assets by addressing the content of International Accounting Standard 41 and the financial accounting system.

In agricultural institutions and an attempt to imagine an accounting treatment that is compatible with the reality of accounting practice in Algeria, The study concluded that the financial accounting system indicated the necessity of evaluating these assets at the closing date at their true (fair) value,