محاسبة الاصول البيولوجية وفق متطلبات المعيار المحاسبي الدولي رقم 41والنظام المحاسبي المالي دراسة حالة مؤسسة العمومية الإقتصادية لتربية الدواجن

Abstract

Most interested in mends accounting in Algeria believe that it did not meet the requirements of the international accounting environment represented in the accounting compatibility as a step towards accounting standardisation through the adoption and application of international accounting standards, and others have another point of view. From the aspect of financial accounting, Particularly on the subject of "Biological Assets" and through the perspective that this study attempted to analyze the content of International Accounting Standard No. 41 and what the financial accounting system stated about biological assets. With its conception of an accounting processing that is Compatible with the existing accounting practice in Algeria and takes into consideration the nature and characteristics of the Algerian economic environment, it has been concluded that the accounting practice in Algeria in its current situation is not subject to accounting rules and procedures of an international level, and there is no possibility to achieve compatibility between the financial accounting system and developments in International accounting practice in light of the characteristics of the current economic environment in Algeria and the continuing issue of update and accompanied.