محاسبة العقود طويلة الأجل في الجزائر ومدى توافقها مع معيار الإبلاغ المالي

Abstract

This study aimed to examine the conformity of long-term contract accounting in Algeria with the requirements of International Financial Reporting Standard IFRS 15. To achieve this, Sultani Hani Construction and Public Works Company in Skikda was selected as a case study. Relying on the company’s accounting documents, the applied results revealed that the measurement and recognition rules of the Algerian Financial Accounting System contribute to determining revenues and costs of long-term contracts with a high level of accuracy. The findings also indicated a degree of conformity between the methods used in Algeria to assess the percentage of completion in fulfilling contractual obligations and the requirements of IFRS 15, except for the completed contract method, which has been abandoned by international standards. The study concluded with several recommendations, most notably the necessity of updating the recognition and measurement rules for long-term contracts in Algeria. This would ensure alignment with the modern accounting treatments adopted by IFRS 15.