محاسبة شركات المساهمة في ظل المعايير المحاسبية الدولية

Abstract

This study aims at eliciting the reality of accounting in Algerian companies, thus an accounting treatment was conducted to check the est ablishment and integration of those companies and their projects according to the international accounting standard of construction contracts .so, the study is due to the development know this field because of the economic programs adopted by Algerian acthonties to rise up with the economic sector. The question to procced this study is What are the demmands of companies accountancy and its use in the Algerian economic corporation according to international accountancy standards IAS11 ? An analytic descriptive method was followed to make a feiled study basing on documents and data form the company. the following results are reached form a field study in ALFA PIPE, an Algerian company of pipe construction, first, the latter adapts the accountancy standard so, it leds to foreign partentenership interms of winner-winner. Second, its reliance to the financial accounting system SCF of accounting methods helps in increasing the quality of accounting data