الخيارات المحاسبية لتحيين النظام المحاسبي المالي بين المعايير الكاملة و المعيار الخاص بالمؤسسات الصغيرة و المتوسطة : دراسة تحليلية

الملخص EN

This study aims to analyze the accounting options available according to the international reference to update the financial accounting system, and then clarify the program proposed by the Minister of Finance within the framework of setting up the National Accountability Council for the year 2018.

This study concluded that the methodology for evaluating and reviewing the financial accounting system will be through convergence with International accounting standards that were published between the period 2004-2018, taking into account the specificity of the Algerian economic environment, and therefore we conclude that although IFRS For SMES is simplified compared to full IFRS, it does not seem simple and is not without complexity and it is not easy to adopt.

Key words: accounting choices, updating the financial accounting system, full accounting standards.