المعالجة المحاسبية للأصول طويلة الأجل عند دخولها لأول مرة في المؤسسة

Abstract EN

It is well known that accounting is generally intended to identify and measure the financial events of the organization in order to deliver to the various users, information and financial statements in a clear, reliable and transparent way the financial situation of the company .

It therefore becomes necessary to refer to a set of standards and criteria to frame on the one hand and to meet on the other hand the needs and objectives of the accounting reform in Algeria and the implementation of the system of financial accounting.

With this reform, Algeria hopes to meet the demands imposed by the international economic, financial and trade environment, which has, among other things, the need for accounting standardization and, consequently, the obligation to adapt to international accounting standards or at least To some of them.