إشكالية القياس المحاسبي لانخفاض قيمة الأصول في ظل تطبيق النظام المحاسبي المالي : دراسة عينة من المؤسسات

الملخص EN

the purpose of this study is to determine the extent to which the standard of impairment of assets is applied in the economic institutions, clarifying the principles and rules of application of the International Accounting Standard 36, trying to go deep into the problem of measuring the value of the decline in the asset in an economy that is not qualified to apply international accounting standards.

In order to answer the problem, A qualitative approach was adopted in this study using a semi-structured interview as a data collection tool from seven economic institutions that are subject to the provisions of the law 07-11 of the Financial Accounting System.

The data obtained were analyzed using the thematic analysis model of qualitative data of the researcher Johnny Saldaña2016.

As a conclusion of this study, we came to a number of results, the most important of which is the difficulty of applying the standard of impairment of assets of the Algerian economic institutions because of an inefficient internal control system, insufficient staff training in the rules and principles of the financial accounting system, as well as the absence of references for the application of the standard of impairment of assets.