دراسة مقارنة للنظام المحاسبي المالي و المعيار المحاسبي الدولي رقم 16 في معالجة الإهتلاك بالمكونات-مع دراسة حالة الإهتلاك بالمكونات في شركة الطاسيلي للطيران

Abstract EN

The objective of the paper is to conduct a comparative study of the financial accounting system and IAS 16 in addressing the composants depreciation with a case study for the application of this type of depreciation in Tasili Aviation, The research concluded that the accounting system adopted the composants depreciation through international accounting standards and is consistent with the adoption of the same practices with exceptions in terms of retail segmentation of components, capitalization of subsequent expenditures on these components and transition to the application of composants depreciation for the first time in the enterprise.