Symmetry between IAS 18 "Revenue" and the articles of the Algerian Financial Accounting System SCF relating to revenue arising from normal activities - scope and accounting treatment
DOI:
https://doi.org/10.61841/a6r41v36Keywords:
Revenue, normal activities, sale of goods, provision of services, use of the institution's assetsAbstract
The importance of accessing accounting and financial reporting standards that are oriented towards fair value stems from the definition and operational reality of their use, which will be reflected on users of financial information who expect that the information published and disclosed in financial reports is accurate and reliable in order to be appropriate to assist them in making their economic decisions. Like the rest of the world, it seeks to achieve international compatibility in the outputs of the accounting system, which complies with the application of the articles of the financial accounting system SCF in order to keep pace with its content what came in the core of international accounting standards and financial report IAS / IFRS, so this study aimed to shed light on the field of application of the accounting standard International IAS 18 and the corresponding foundations of application in the Algerian accounting legislation and directed mainly towards fair value, and its impact on the qualitative characteristics of the accounting information contained in the financial reports of various types of commercial activities and the adequacy and suitability of procedures for presentation, recognition, measurement, and disclosure of revenue generated.
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