مدى توافق مشروع معايير المحاسبة للقطاع العام في الجزائر مع المرجع الدولي في عرض البيانات المالية

Abstract EN

The objective of this study is to clarify the importance of IPSAS in the development of the public accounting system, the exposure to the draft standards in Algeria and a comparative study between the international public sector accounting standards for presenting the financial statements and the draft accounting standard.

The contents of the draft accounting standard for the presentation of the financial statements and its international counterpart.

The study concluded that there is a consensus between IPSAS draft 1 and its international counterpart.

Compliance with the application of this standard in the public sector would enhance the quality of information contained in the financial statements and improve transparency, accountability and oversight, thereby contributing to the preservation of public funds.