مدى توافق محاسبة الأصول غير الملموسة بين النظام المحاسبي المالي و المعايير المحاسبية الدولية : دراسة حالة مؤسسة الهضاب العليا الرياض-سطيف

الملخص EN

The purpose of this paper is to compare the rules of the accounting system with the requirements of the International Accounting Standards on the accounting of intangible assets in terms of recognition, measurement and disclosure, and to try to determine their compatibility and conformity, and whether there are fundamental differences between them, whichever is more detailed.

Intangible assets are of great importance in the modem economy.

They are the main factor in creating the competitive advantage of an enterprise, whose value is often determined by its moral elements.

However, it is difficult to estimate the expected cash flows resulting from intangible assets and the time they occur, making it difficult to measure and recognize them as an item in the balance sheet.