آليات تطبيق المعيار المحاسبي الدولي الأول : عرض القوائم المالية : دراسة حالة المؤسسة الوطنية لأجهزة القياس و المراقبة بسطيف

الملخص EN

Many countries are seeking to unifyitsaccounting practices, whilethere are countries took the lead in thistaskwhereinitiated to establish a rule for that, whichresulted in the so-called international accounting standards in order to unify the accounting business between the countries of the world, to consider the accountinglanguage of business in the modern era , so quick to the Algerian state to an accountingreformthatwouldbringits practices and global practices, and shehad to not beinsulated and isolatedfromwhatis happening in the world and seek to join the international knees, to be the embodiment of the groundfrom the first IAS, in thesepaperswewill look at the concept and how to applythisvery important criterion in the accountingwork.