مجلة المنتدى للدراسات والابحاث الاقتصادية
Volume 8, Numéro 2, Pages 492-511
2024-12-10

The Extent Of Alignment Between The Draft Algerian State Accounting Standard Nce 09 And Its Counterpart In International Public Sector Accounting Standards Ipsas 17 Related To Tangible Assets



Authors : Toumi Nour El Houda . Bachounda Rafik . Hammadi Malika .

Abstract

This study aims to determine the extent of alignment between the draft Algerian state accounting standard No.09, related to tangible fixed assets, and its counterpart, the International Public Sector Accounting Standard No.17. This is achieved by conducting a comprehensive comparison between the content of both standards, in addition to clarifying how the evaluation of this type of asset, according to the national and international standard, affects the financial statements of public institutions with an administrative nature and similar public institutions. Based on the descriptive-analytical approach, the study concluded that there are several significant differences between the international standard IPSAS 17 and the draft Algerian accounting standard NCE 09, particularly regarding the evaluation, revaluation methods, and accounting for revaluation difference. These differences affect the reliability of financial data inside the financial status and income statements. The Algerian government’s reform, including Organic Law 18-15 and Law 23-07, represents an initial step towards adopting NCE standards.

Keywords

IPSAS 17, NCE 09 Project, Tangible Assets, Financial Statements, Institutions.

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