أهمية تطبيق النظام المحاسبي المالي في الجزائر في ظل المعايير المحاسبية الدولية

الملخص EN

This study examines the importance of applying the financial accounting system in Algeria under the international accounting standards.

Following the reform of Algeria, the idea of international accounting standards was adopted through the new financial accounting system, which responds to the requirements of various investors, borrowers and others.

This system represents a real change in the accounting culture applied by Algerian institutions towards international accounting and reporting standards.

We aim at clarifying the objective of Algeria's adoption of a new accounting system to keep abreast of the international accounting reality, and this system has several objectives, the most important of which is to work on finding accounting information of quality to serve different users, especially investors.