{"id":6504,"date":"2022-11-13T15:55:33","date_gmt":"2022-11-13T14:55:33","guid":{"rendered":"https:\/\/www.ccomptes.dz\/?p=6504"},"modified":"2022-11-13T16:02:51","modified_gmt":"2022-11-13T15:02:51","slug":"organisation-dun-atelier-pratique-sur-la-comptabilite-en-droits-constates","status":"publish","type":"post","link":"https:\/\/ccomptes.dz\/fr\/actualite\/organisation-dun-atelier-pratique-sur-la-comptabilite-en-droits-constates\/","title":{"rendered":"Organisation d\u2019un atelier pratique sur la comptabilit\u00e9 en droits constat\u00e9s"},"content":{"rendered":"

Dans le cadre de la mise en \u0153uvre des actions du r\u00e9sultat 1 du jumelage institutionnel avec les ISC fran\u00e7aise et portugaise, relatif \u00e0 l\u2019audit des comptes de l\u2019Etat aux fins de leur certification conform\u00e9ment aux normes et aux meilleures pratiques internationales, un rapporteur g\u00e9n\u00e9ral et dix (10) magistrats participent \u00e0 un atelier pratique portant sur la comptabilit\u00e9 en droits constat\u00e9s,\u00a0durant la p\u00e9riode\u00a0du 13 au 16\u00a0novembre 2022, anim\u00e9 par un expert\u00a0de la Cour des comptes fran\u00e7aise.<\/p>\n

 <\/p>\n

Cet atelier est consacr\u00e9 au circuit de la d\u00e9pense et de la recette publique, et aborde les points ci-apr\u00e8s :<\/p>\n

– Le bilan\u00a0;<\/p>\n

– Le compte des r\u00e9sultats\u00a0;<\/p>\n

– Les charges \u00e0 payer, les restes \u00e0 recouvrer, les cr\u00e9ances et les dettes\u00a0;<\/p>\n

– Les indicateurs financiers.<\/p>\n

\"\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Dans le cadre de la mise en \u0153uvre des actions du r\u00e9sultat 1 du jumelage institutionnel avec les ISC fran\u00e7aise […]<\/p>\n","protected":false},"author":7,"featured_media":6507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-6504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite"],"_links":{"self":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/posts\/6504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/comments?post=6504"}],"version-history":[{"count":3,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/posts\/6504\/revisions"}],"predecessor-version":[{"id":6511,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/posts\/6504\/revisions\/6511"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/media\/6507"}],"wp:attachment":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/media?parent=6504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/categories?post=6504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/tags?post=6504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}