ضرورة تكييف النظام المحاسبي المالي وفق معيار الإبلاغ المالي الدولي للمؤسسات الصغيرة و المتوسطة : دراسة ميدانية لآراء عينة من المختصين في المحاسبة بالجزائر

الملخص EN

This study aimed to diagnose the adaptation of the financial accounting system in accordance with the International Financial Reporting Standard for Small and Medium Enterprises approved by the International Accounting Standards Board, and to achieve it, we distributed a questionnaire on a sample of 76 individuals divided between professionals and academics.

Small and medium-sized enterprises need to have their own accounting system that allows them to prepare financial statements that express their status and raise the quality of the accounting profession, However, it faces many difficulties that prevent the adaptation of the financial accounting system according to the characteristics of the International Financial Reporting Standard for Small and Medium Enterprises, and it can be passed by providing qualified human cadres to be ensured by the National Accounting Council, and to achieve strong interaction between management and accounting information systems to implement the principles stipulated in this standard, in addition To continue planning to keep pace with developments