المعالجة المحاسبية للاصول غير ملموسة وفق النظام المحاسبي المالي و المعيار المحاسبي الدولي رقم 38 دراسة حالة بالديوان الوطني للتطهير و تقارير مؤسسة رويبة

Abstract

This research aims to study the accounting registration processes for intangible assets in economic institutions according to the SCF financial accounting system and International Accounting Standard No. 38 "Intangible Assets", and to address the issue of recognition and measurement of intangible assets and the role of accounting disclosure for those assets in the service of users of financial reports. . To achieve the objectives of the study, intangible assets, international accounting standards and International Accounting Standard No. 38, "Intangible Assets" in particular, were identified on the theoretical side, and in the practical side, a case study was conducted at the National Office of Disinfection in order to show how to account for intangible assets according to the financial accounting system SCF in addition to the report of the Rouiba Foundation in terms of accounting disclosure, comparing it with what was stated in International Accounting Standard No. 38 "Intangible Assets". Through our study of this research, we found that the SCF financial accounting system is largely compatible with International Accounting Standard No. 38 Intangible Assets.