توجه الجزائر نحو تحيين النظام المحاسبي المالي في ظل مستجدات معايير الإبلاغ المالي الدولية

الملخص EN

The study aimed to reveal the extent of shifts impact in the functioning landscape of the financial accounting system and the developments of international financial reporting standards on the implications of accounting reforms in Algeria after ten years of implementation, in order to answer the problem, we relied on the inductive and deductive approach, and on the applied side we adopted the method of identification Then process and analyze the data using SPSS V22 software.

The study concluded that a positive impact and a positive relationship between the developments of international accounting standards and the functioning landscape of the accounting system on the one hand, and the updating of the financial accounting system on the other, which was estimated at a rate of 64%.