معالجة المخزون بين النظام المحاسبي المالي SCF و المعيار المحاسبي الدولي رقم IAS2 : دراسة حالة المؤسسة الوطنية لصناعة الأحذية الرياضية

الملخص EN

Through the field study to address the accounting stocks at the National Institution for the production of sports Sunday, It was found that the procedures of the financial accounting system have been difficult at the beginning of its application at the level of the Algerian institution, After several years of implementation, There has been a significant correspondence between the accounting treatment of inventory in accordance with this system and IAS2 on the one hand.

On the other hand, we find that the accounting interest of the National Corporation complained of difficulties in some of the remaining accounting treatments related to the various activities of the institution