الميزات المحددة للاعتراف وللإفصاح عن الأصول المثبتة بين المعايير المحاسبية الدولية والنظام المحاسبي المالي

Abstract

This study aims to demonstrate the accounting treatment of stabilizations in accordance with the financial accounting system and the International Accounting Standards. It addresses the presentation of Algerian economic institutions' regulations and avoids deficiencies affecting financial statements and general accounting principles. It also aims to know the impact of accounting policies on IPSAS accounting disclosure and therefore on the interpretation and analysis of financial statements and relying on addressing the problem of study on the descriptive approach by listing accounting theories and theoretical frameworks for accounting policies and accounting disclosure, In addition, it relied on the inductive, analytical and deductive approach of the hypothesis test and analysis of the results reached. The study recommended that all information contained in the financial statements and accounting policies of companies should be disclosed.