متطلبات عرض البيانات المالية في الجزائر وفقا لمعيار المحاسبة الدولي IPSAS 1 لضبط المال العام

Other Title(s)

Requirements presentation of financial statements in Algeria in accordance with IPSAS 1 for setting of public funds

Joint Authors

بلحمري، سمية
بوشيخي، عائشة

Source

مجلة اقتصاديات شمال إفريقيا

Issue

Vol. 15, Issue 21 (31 Dec. 2019), pp.261-278, 18 p.

Publisher

Université Hassiba Ben Bouali Laboratoire Mondialisation and Économies Nord Africaines

Publication Date

2019-12-31

Country of Publication

Algeria

No. of Pages

18

Main Topic

Accounting

Topics

Abstract EN

Governments, including Algeria, are increasingly responding to increasing transparency in their operations to manage public finances more efficiently and effectively for their users.

This research is dedicated to the requirements of IPSAS 1 in the public sector, which aims to demonstrate the way public financial statements are presented from In order to ensure comparability, to achieve this objective, this research describes the overall considerations of the standard and guidance on the structure of such data and the minimum requirements for the content of the prepared financial statements.

• This standard requires a special accounting environment for the success of an adoption process that begins with the design of an electronic accounting system.

All assets and assets as well as the liabilities to which they are entitled should be assessed.

The net assets are assessed as included in the IPSASs.

This is an important stage in preparation of the financial statements and application.

Partial progress of Standard 1, the existence of a clear political will to gradually shift towards adoption of the standard of presentation of the financial statements.

American Psychological Association (APA)

بلحمري، سمية وبوشيخي، عائشة. 2019. متطلبات عرض البيانات المالية في الجزائر وفقا لمعيار المحاسبة الدولي IPSAS 1 لضبط المال العام. مجلة اقتصاديات شمال إفريقيا،مج. 15، ع. 21، ص ص. 261-278.
https://search.emarefa.net/detail/BIM-903300

Modern Language Association (MLA)

بلحمري، سمية وبوشيخي، عائشة. متطلبات عرض البيانات المالية في الجزائر وفقا لمعيار المحاسبة الدولي IPSAS 1 لضبط المال العام. مجلة اقتصاديات شمال إفريقيا مج. 15، ع. 21 (2019)، ص ص. 261-278.
https://search.emarefa.net/detail/BIM-903300

American Medical Association (AMA)

بلحمري، سمية وبوشيخي، عائشة. متطلبات عرض البيانات المالية في الجزائر وفقا لمعيار المحاسبة الدولي IPSAS 1 لضبط المال العام. مجلة اقتصاديات شمال إفريقيا. 2019. مج. 15، ع. 21، ص ص. 261-278.
https://search.emarefa.net/detail/BIM-903300

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن هوامش : ص. 277-278

Record ID

BIM-903300