تقييم النظام المحاسبي المالي الجزائري في ظل المرجعية الدولية : رؤية تحليلية نقدية

الملخص EN

This study aims at evaluating the Algerian financial accounting system under the international reference.

The importance of the study consists in the evaluation of the Algerian financial accounting system compares to the international accounting and financial reporting standards, this study comes in light of the Ministry of Finance launching the draft financial accounting system.

An analytical descriptive approach was adopted in this study.

Among the findings of the study are assessing the extent to which the financial accounting system conforms to international accounting and financial reporting standards.

As well as identifying the accounting policies that have changed due to the transition to the application of the financial accounting system, and their impact on the outputs of the institutions charged with implementing it.