Accounting reform in the Arab Maghreb (Algeria, Tunisia and Morocco)‎ : comparative study between the principles, concepts, financial statements and its elements

الملخص EN

stract Purpose: One of the Most important requirements for integration into the global economy is the harmonization of accounting systems in line with international practice by adapting with IAS/IFRS، In this context, the Arab Maghreb countries) Algeria, Tunisia, Morocco ( adopted accounting reforms in order to respond to this international requirement.

This paper aims to highlight the accounting reforms in the Maghreb countries, as well as a comparative study of the accounting systems of these countries.

Methodology: Two methodological approaches were used to answer the paper'sresearch questions: a descriptive approach and the document analysis approach.

Findings: Accounting development in the Maghreb countries has become very slow in comparison to the International Accounting Standards (IAS).

These countries face many difficulties in updating their accounting standards in line with IAS/IFRS: , ,