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
Source
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 Subjects
Financial and Accounting Sciences
Topics
- Accounting
- Financial statements
- Public finance
- Algeria
- Twenty-first century
- International accounting standard
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