محاسبة الامتلاكات وفق النظام المحاسبي المالي scf دراسة حالة مؤسسة عدوان للكيماويات مستغانم

Abstract

Algeria has adopted a new financialaccounting system thatresponds to international accounting standards, as this system will enter into force at the beginning of 2010, and willbecomemandatory for application to all economic institutions governed by the rules of commercial law. Whatshouldbenotedisthatthis system (SCF) came with a new philosophy of accounting concepts and principlescompletelydifferentfromwhatwaspreviouslyappliedunder the national accountingscheme, including the adoption of the financialapproach (L'approche financière) instead of the accountingapproach (L'approche comptable). Whereitappearsclearly in the new classification of the budget, results table and otherliststhatdependheavily and clearly on financialanalysis, in addition to the concept of fair value (La juste valeur), benefit value, benefitperiod, exchange value, collection value, deterioration of fixing values, the concept of economicbenefits, As well as specialtreatment for the depreciation of installations. In thisresearchpaper, wewilltry to stand at the most important elementof the financialstatementsthatpertain to the budget, whichis the fixedassets or stabilizations as stated in the text of the law, by studying the new treatment of depreciation and the deterioration of the values of stabilizations