عرض البيانات المالية وفق مشروع عصرنة نظام المحاسبة العمومية بالجزائر و مدى توافقها مع معايير المحاسبة الدولية للقطاع العام IPSAS

Abstract EN

This study aims to highlight the role and importance of international public sector accounting standards in modernizing the public accounting system, and present the Algerian public sector standard No.

1 "Presentation of financial statements" and a comparative study between it and the international reference.

The study concluded in this regard that there is a near-perfect match between the Algerian and international standards, and it was noted that the international standard is more detailed than the Algerian standard and confirmed that all elements included in the Algerian standard have been stipulated in the international standard and there is a difference in some terms only, and that the presentation of financial data According to the Algerian and international standards, it provides more disclosure, transparency, financial accountability and comparability.