Studying the Reasons for Non-Recognition of the Surplus of Intangible Assets in Algerian Institutions

Abstract

This study aims to shed light on the reasons that lead Algerian companies not to recognize the
acquisition difference in their financial statements, especially those companies and complexes that are listed
on the stock exchange or large and international complexes, which negatively affects the overall value of
these huge economic entities in the shade of the unification of accounting and Algeria’s application of
International Accounting Standards, under which itscompanies are obliged to provide honest and objective
financial statements. The results of the analytical study of the Algerian environment have shown a
dereliction of the auditors and lack of respect for the accounting organization as the main reasons for
publishing financial statements that do not bear the difference of acquisition. Therefore, these financial
statements do not give a true picture of the true financial position of these companies.