مدى إمكانية تكييف النظام المحاسبي المالي مع متطلبات الإفصاح المحاسبي عن رأس المال الفكري : دراسة تطبيقية

الملخص EN

This study aims to analyze the possibility of adapting the accounting system in Algeria to the requirements of accounting disclosure for intellectual capital.

The importance of the study stems from the great role of intellectual capital in its various elements in the continuity and success of the institutions at present.

The study concluded that there is a lack of disclosure of intellectual capital in the financial accounting system, which makes it necessary to establish an accounting standard for intellectual capital and how to disclose it in the financial statements in accordance with disclosure requirements.