معيار الإبلاغ المالي الدولي للمؤسسات الصغيرة و المتوسطة و قابلية التطبيق في الجزائر

الملخص EN

This study aims to show the importance of applying the international financial reporting standards for small and medium companies and the obstacles facing companies in the Algerian accounting environment.

The results of the study indicate the importance of developing an accounting system for Small and Medium companies in addition to highlighting the most important obstacles to its application in Algeria, the most important of which is the lack of initiative of official bodies to prepare this system, not to mention the need to provide the appropriate economic climate, by starting to focus and more on the training of qualified managers who know international accounting standards.