المعالجة المحاسبية للعقود الإنشائية حسب المرجعية المحاسبية للنظام المحاسبي المالي الجزائري

الملخص EN

I have created all of the accounting and legal thought some basis relied upon in determining the date of recognition of revenue earned during the regular session and exploitative including: billing (ownership transfer), risk transfer and direct transfer of the right to control the asset to the buyer, the total collection ..., However, these foundations are not suitable for construction contracts, provide accounting thought so two methods in a longterm contract accounting, these two methods, which were adopted by the financial accounting system, inter alia, adopted in the midst of the accounting reforms has ever put the problem of the ability of the Algerian economic institutions which are humiliating building and public works sector on their application in the Algerian accounting environment, And so on This research aims to answer the problem of the accounting resulting from the plurality of roads on the accounting treatment effects in light of the accounting reference system of financial accounting Algerian.