تحديات تطبيق معيار IFRS For SMEs في البيئة الجزائرية : دراسة ميدانية في الجنوب الشرقي الجزائري

الملخص EN

This study aims to highlight the challenges facing the application of IFRS for SMEs in the Algerian environment.

This research addressed a problem related to the extent of the challenges of applying IFRS standards for SMEs in the Algerian environment.

The descriptive and analytical approach were adopted in order to answer the problem posed by using a questionnaire tool in the field study on a sample of accounting practitioners of 89, distributed, distributed to participants residing in the following provinces namely Ouargla, ElOued and Biskra.

It was concluded that the accounting and financial reporting practices of SMEs are still far from the requirements of international standards, and that there are also many obstacles facing the transition towards those standards.