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2010

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Summary
Algeria has begun to adopt new accounting standards in line with international
accounting standardization work, as enacted many laws in this area, including the Financial
System Act and new accounting and in addition to that issued a code of accounts they will
be applied starting from the year 2010, necessitating people interested in accounting in
Algeria cope with these changes, and especially to understand the technical aspects, and
their dimensions.
Due to the lack of research in the technical side than the theoretical side, we decided to go
into the midst of a code of accounts to cover this shortfall, Random, where the application
of new financial accounting system in Algeria, focusing on the accounting treatment of
fixed assets (intangible assets, in kind, financial) as a elements of the code accounts
contained in the new financial accounting system, as well as to demonstrate the concepts
and new terminology associated with the movement and accounts were supported by
studying the cases according to each class of assets with the development of appropriate
solutions according to the outline of the new financial accounting.
Keywords: financial accounting system, international accounting standards, accounting
treatment, fixed assets, assets (installations) moral, kind, financial, entity.



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 :
1- les normes comptables internationales, IAS/IFRS,Les Pages Bleues,2008, P : 53.
-2 110 -09 2009/04/ 07 21 .2009
3- le systme comptable financier, Les Pages Bleues,2008, P:112.
4- Idem.

-5 /
2008 .41 :
-6 110-09 .
-7 .
8- les normes comptables internationales, Op.cit, P : 30.
-9 110-09 .
-10 .
11- le systme comptable financier, Les Pages Bleues, Op.cit, P:114.
-12 / :
.42
-13 110-09 .
14- le systme comptable financier, Les Pages Bleues,Op.cit, PP: 118-119.
-15 110-09 .
-16 .
-17 110-09 .
18- Franois MECHIN, Animation dans le sminaire de formation en normes IAS/IFRS,
Compagnie algrienne d'audit et de comptabilit ( CAAC ) Biskra et Conseil de l'ordre
rgional Sud des experts Comptables et des Commissaires aux comptes et Comptables
agrs. Biskra du 26 au 29 avril 2008.
19- Idem.
20- Idem.

-21 /
2004 .
-22/
2004 .
Codes et Guides
23- Guide de rfrence sur les IFRS 2007.
24- Code IFRS, Norme et interprtations,collection les codes RE,3 dition 2007.
Sites Internet
25- www.iasplus.com
26- www.normesias-ifrs.info
27- www.compta-soft.com

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