المعالجة المحاسبية للمخزونات مابين النظام المحاسبي المالي والمعايير المحاسبية الدولية - دراسة مقارنة

Abstract

This study aims at identifying the differences related to the accounting treatment of stocks according to the financial accounting system and the international reference of IAS 20. To achieve this objective, all concepts related to stocks were discarded and how they are evaluated and accounted for in accordance with the accounting system of accounting and international accounting standards . One of the most important results of this study is that there is some compatibility between the provisions of the accounting system and the provisions of International Standard No. 20 regarding the methods and methods of valuation and accounting treatment of stocks, as well as differences in relation to the latter.