Accounting treatment of environmental impact according to the Algerian financial accounting system

Amar salah, Harrouchi djelloul

Abstract

The need to study the environmental impact appeared after the environmental problems reached an extent that exceeded the ability of humans and nature to endure, which prompted planners and decision-makers to balance the environment and development, and our study aims to know the accounting treatment of the environmental impact from the perspective of a financial accounting system in order to track how the environmental dimension is treated in an accountable way. The Algerian accounting system and extracting the obstacles that accompany it, as we concluded that the accounting treatment for the environmental impact did not deviate from its legal character, as it is surrounded by practical difficulties due to the methods and costs required by the application process, in addition to the need for monitoring accompaniment and the management of the government's being on the other hand in order to Achieving environmental goals through the national Environment  strategy