scf و النظام المحاسبي المالي lase 16 الاعتراف و القياس للتثبيتات العينية وفق المعيار المحاسبي الدولي و

Abstract

The International Accounting Standards (IAS/IFRS) are the result of the international accounting harmonization, which allows to provide reliable financial information and comparable internationally, which helps investors to take decisions in the International Financial Markets, and these standards have been adopted in many countries including the European Union. Algeria also has adopt the new Financial Accounting System which is inspired from these international standards, to fill the shortcomings of the National Accounting Plan and modernize it on the one hand, and on the other hand, to make the accounting and financial information in Algeria internationally comparable. However, these standards are designed primarily to apply on large and big enterprises and listed companies in the stock market, but in Algeria, there are many difficulties to apply these standards because most of these companies are small and medium-sized and unlisted, also these standards are derived from the Anglo-Saxon Accounting Model and differ completely from the Accounting System applied previously.