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المحاسبة العمومية

February 2021

Authors:

Messaoud Boukhalfi

University of Ghardaia

مطبوعة في المحاسبة العمومية موجهة لطلبة المحاسبة والجباية

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1

ةرازو مﯾﻠﻌﺗﻟا ﻲﻟﺎﻌﻟا ثﺣﺑﻟاو ﻲﻣﻠﻌﻟا

ﺔﻌﻣﺎﺟ ﺔﯾادرﻏ

ﺔﯾﻠﻛ موﻠﻌﻟا ﺔﯾدﺎﺻﺗﻗﻻا ﺔﯾرﺎﺟﺗﻟاو موﻠﻋو رﯾﯾﺳﺗﻟا

مﺳﻗ موﻠﻌﻟا ﺔﯾدﺎﺻﺗﻗﻻا

ﺔّﯾﻣوﻣﻌﻟا ﺔﺑﺳﺎﺣﻣﻟا :سﺎﯾﻘﻣ ﻲﻓ تارﺿﺎﺣﻣ

ﺔﺑﺳﺎﺣﻣو ﺔﯾﻟﺎﻣ ﺔﺛﻟﺎﺛﻟا ﺔﻧﺳﻟا ﺔﺑﻠطﻟ ﺔﮭّﺟوﻣ ﺔﻋوﺑطﻣ

(ﺔﯾﺎﺑﺟو ﺔﺑﺳﺎﺣﻣ صﺻﺧﺗ)

وﻌﺳﻣ ﻲﻔﻟﺎﺧوﺑ /د :دادﻋإد

- BOUKHALFI.MESSAOUD@UNIV-GHARDAIA.DZ

:ﺔﯾﻌﻣﺎﺟﻟا ﺔﻧﺳﻟا2019/2020

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Conference Paper

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تقييم مشاريع تغيير نظام المحاسبة العمومية في الجزائر

December 2019

Messaoud Boukhalfi

ABSTRACT

Article

Full-text available

تطبيق أساس الاستحقاق في المحاسبة العمومية – دراسة تحليلية

August 2017

Messaoud Boukhalfi

31) 2 (-49-.. ABSTRACT The issue of selecting the most appropriate accounting basis in public accounting was a matter for researchers. Especially, with the recent changes in the objectives of public accounting and the issuance of IPSAS that have revived the debate on the means of differentiation between accounting principles. The aim of this study is to give an answer, which helps in the process ... [Show full abstract] of weighting between accounting principles, particularly in the context of transition from the cash basis to the accrual basis in public accounting as requested by the International Public Sector Accounting Standards and the International Monetary Fund. Based on these recent changes, countries that have not yet considered discussing the most appropriate basis to adopt in their public accounting system should consider what is appropriate in light of the modified types of accounting principles as an initial stage.

Book

Full-text available

المحاسبة العمومية

February 2021

Messaoud Boukhalfi

مطبوعة في المحاسبة العمومية موجهة إلى طلبة السنة ثالثة محاسبة وجباية

Article

Full-text available

تحديات إصلاح النّظام التجاري متعدد الأطراف

September 2020

Messaoud Boukhalfi

ABSTRACT