متطلبات عرض البيانات المالية في الجزائر وفقا لمعيار المحاسبة الدولي IPSAS 1 لضبط المال العام

الملخص EN

Governments, including Algeria, are increasingly responding to increasing transparency in their operations to manage public finances more efficiently and effectively for their users.

This research is dedicated to the requirements of IPSAS 1 in the public sector, which aims to demonstrate the way public financial statements are presented from In order to ensure comparability, to achieve this objective, this research describes the overall considerations of the standard and guidance on the structure of such data and the minimum requirements for the content of the prepared financial statements.

• This standard requires a special accounting environment for the success of an adoption process that begins with the design of an electronic accounting system.

All assets and assets as well as the liabilities to which they are entitled should be assessed.

The net assets are assessed as included in the IPSASs.

This is an important stage in preparation of the financial statements and application.

Partial progress of Standard 1, the existence of a clear political will to gradually shift towards adoption of the standard of presentation of the financial statements.