تقييم النظام المحاسبي المالي SCF في ظل مستجدات المعايير الدولية (IAS IFRS)‎ : استطلاع أراء عينية من المهنيين و الأكاديميين

الملخص EN

This study aimed to measure the quality of the SCF financial accounting system and its adaptation to the developments of international standards IAS / IFRS, along with presenting a proposed mechanism to update this system and how to prepare national accounting standards.

A field study was also conducted to assess the quality of the conceptual framework Of the financial accounting system and the extent to which the Algerian accounting environment interacted with international accounting changes, and the study concluded that the financial accounting system suffers from many shortcomings and difficulties, which affected the quality and quality of information provided to users, as it did not keep pace with the latest developments the developments of international accounting standards.