اهم الفوارق المتعلقة بالتثبيتات المادية بين النظام المحاسبي المالي

Abstract

This comparative analysis study aims: to identify the most important differences between the financial accounting system and the International Accounting Standards, to determine the dimensions of the problem of diversity in the accounting practices used and finally to analyze and evaluat etheir impact on the quality of the financial statements. This study will do so by answering the following question: Is there a harmonization between the financial accounting system and the international accounting standards in the accounting treatment of tangible assets? What is the impact of the differences on the quality of the Financial Statements issued by DML, Laghouat, a subsidiary of The Oil and Gas Algerian company Sonatrach To answer these questions, the study focused on the case of DML, specifically during the period from 2009 to 2014. The study concluded that:The Algerian government did not meet all international standards, but adapted some services to the national interest, reducing the number of options granted to the accounting treatment of tangible assets and it did not take into account the qualitative characteristics included in the new international conceptual framework for 2010, both of which affected the quality of the financial statements Algerian company . In light of the results of the study, were commend: narrowing the gap in accounting practices as well as developing and reforming other sectors, taking into account the requirements of sustainable development and ensuring the development of academic and vocational curricula. Keywords: Tangible Assets / Financial Accounting System / The international Accounting Standards /The