إجراءات القياس المحاسبي للأصول الثابتة الملموسة وفقا لمعايير المحاسبة الدولية : دراسة مقارنة مع معايير المحاسبة الجزائرية

Abstract EN

This research deals presenting the procedures for accounting measurement of tangible noncurrent assets in accordance with International Accounting Standard IAS 16 — Property, Plant and Equipment, as well as the procedures for accounting measurement of foregoing assets according to the Algerian financial accounting system, as we concluded in the end that there are key differences resulting from the developments that have occurred in international accounting standards, which the Algerian financial accounting system does not keep up until now.