' valuation by IAS 36 and Algerian Financial Accounting System. What reflects its importance in displaying the factors that …

English Abstract: The impairment of assets is the most used method in current accounting practice, in order to process … accounting choices for the valuation of non-current assets according to the SCF. In this paper we attempted to clarify the …

English Abstract: The research interest to study a one of the important topics in the administrative and accounting …-level factors on regulatory tools accounting as ethical moral during the anti-corruption should be more attention to judicial …

English Abstract: The research aims to spotlight on the concept of Smart Accounting, how it will be a tool to achieve … the Sustainable Development Goals. This research obtained the Content Analysis when analyzing the information of the 9th … and the 17th goals of SDGs to find a relation with smart accounting. The importance of the research relies on the novelty …

and records. The styles less used at this stage are coordination between the risk management and the internal audit …