مجلة الإعلام والمجتمع
Volume 9, Numéro 2, Pages 768-786
2025-12-28

The Issue Of Segment Reporting Between International Accounting Standards And The Algerian Financial Accounting System: The Case Of The Agricultural Sector



Authors : Idri Adnane . Benhafed Hamza .

Abstract

Abstract: The study addressed the accounting treatment of plant and animal biological assets owned by agricultural institutions, how to evaluate and recognize them, how to measure them, how to display them, and how they are treated accounting ally between International Accounting Standard 41 related to agriculture and the Algerian financial accounting system. The study concluded with the necessity of practicing agricultural accounting by agricultural institutions for their contribution to good Measuring, managing and monitoring agricultural activities and various plant and animal assets.

Keywords

Biological Assets ; Segment Reporting ; Financial Accounting System ; International Accounting Standards

Les articles similaires

The Extent Of The Financial Accounting System (scf) Contribution To Financial Statement Consolidation Practices And Its Impact On The Quality Of Financial Reporting In Groups: A Comparison With International Financial Reporting Standards

Bellal Abdelhalim .  Remmache Kamel . 
pages 152-170.

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

The Importance Of Adopting International Public Sector Accounting Standards (ipsas) And Their Role In Enhancing Financial Reporting Quality In Public Accounting System- A Case Study Of Algeria-

Boudjellal Mohamed .  Youcef Essaidi Ahmed . 
pages 243-263.

Challenges Of Adopting International Accounting Standards And International Financial Reporting Standards (ias, Ifrs), Algeria As An Example, A Literature Review.

Ahmed Chemseddine Bouarar . 
pages 41-49.

Formats de citation