دور تطبيق المعايير الدولية للمحاسبة (IAS IFRS)‎ في الجزائر كآلية لتفعيل تحقيق برامجها التنموية

الملخص EN

This research aims to highlight the important role played by the application of international accounting standards in Algeria, as an important and effective mechanism to activate the achievement of development programs.

Through this research, we found that the application of international accounting standards contributes to achieving development through its contribution to attracting foreign direct investment, stimulating transactions in the capital market, and protecting perfect competition and foreign trade.