تحديات القياس و الإفصاح المحاسبي عن الأصول غير الملموسة (في ظل المعايير المحاسبية الدولية و النظام المحاسبي المالي SCF)‎

Abstract EN

The aim of this study to attempt to highlight the most important challenges and problems of measurement and accounting disclosure of intangible assets through to address how accounting for this type of asset in accordance with international accounting standards and financial accounting system Scf , In addition to viewing the reality of intangible assets in the business environment in Algeria,Where reliance on the analytical descriptive approach commensurate with the nature of the Subject, This study found that the most important challenges of accounting measurement of intangible assets derived from the terms of the recognition of the asset itself whether under international accounting standards or under the financial accounting system SCF, While the most important challenge facing the accounting disclosure of intangible assets is the confidentiality of information disclosed, Which would help the competition institutions.