إمكانية تبني معيار الابلاغ المالي الدولي الخاص بالمؤسسات الصغيرة و المتوسطة في الجزائر

الملخص EN

This research aims to find out the requirements of disclosure of the financial information in the Algerian institutions in accordance with the Standard on SMEs international financial reporting, where the International Accounting Standards Board confirmed that the accounting of small and medium enterprises is different from other institutions, and that the full criteria developed for the large-sized enterprises, and it has been developing an international standard suitable for users of financial statements in the small and medium enterprises, as the financial accounting system in place in Algeria is derived from the full of international accounting standards, and applied in all institutions without classification.

It has been confirmed by this study that some processing of accounting events modes according to the financial accounting system is not suitable for small and medium enterprises in Algeria This underscores the different nature of financial statement users in this kind of institutions for others, according to the positive perspective of the theory of accounting, which is working on an analysis of actual transactions the institution in order to determine the economic and social factors affecting on choice of a particular accounting policy, was confirmed by the study that each of the indebtedness and international transactions and the size of the institution are not influencing on the small and medium enterprises in Algeria to apply the standard international financial reporting of small and medium-sized enterprises, and this underlines the lack of readiness on the disclosure of financial statements in accordance with international reference in this kind of institutions.