المعالجة المحاسبية لقروض اقتناء السيارات وفقا لمعايير المحاسبة الدولية : دراسة حالة بنك البركة الجزائري

الملخص EN

This research deals with the subject of accounting treatment of loans for financing the acquisition of tourist cars manufactured in Algeria by the commercial banks of Algeria, This type of loans, one of the latest developments for the banks especially from accounting Side, It requires from the bank to deal with a new type of financial operations which differ in terms of accounting for the rest of the financial operations resulting from normal loans both in terms of classification or recognition or accounting measurement, We have used the method of description and analysis for the presentation and processing of data, This study has reached a number of results.

Most importantly, the accounting treatment of car financing loans by commercial banks will be accompanied by some risks, especially in the beginning because this type of loans is subject to new and different accounting procedures that may be accompanied by some distortions.