القياس المحاسبي للأصول غير الملموسة وفق معايير المحاسبة و الإبلاغ المالي الدولية : دراسة مقارنة مع النظام المحاسبي المالي الجزائري SCF

Abstract EN

The alternatives of the accounting measurement of the assets of the financial position list, in general, and the intangible assets, especially, have taken great and significant interest by the International Accounting Standards Committee, as it dealt with these alternatives in a number of standards, the most important of them (IAS 38) and (IFRS 03), which explained precisely and details exactly when intangible assets are recognized, how to measure it, and the alternatives of that, and in the trend towards the international accounting compliance, the Algerian financial accounting system FAS has attempted to adopt what the international Accounting standards gave about this thema.

From here, in this research, it has been put forward the problem of the range of the commitment of the Algerian financial accounting system to the requirements of the accounting measurement and disclosure for the intangible assets in accordance with international accounting and financial reporting standards.

It may be that the most important result reached here is the difficulty of applying and implementing some aspects of international accounting standards in this domain, as it was prepared for the environment of developed countries.