الخلاصة:
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
