نحو التبني الأمثل للمعايير الدولية لإعداد التقارير المالية IFRS في الجزائر : دراسة ميدانية

الملخص EN

The goal of the present study is to evaluate the accounting reform project, which involves the implementation of international financial reporting standards through the financial accounting framework, highlight the status of the financial reporting system as a result of changes at international level, and provide potential recommendations for updating this system to keep pace with international developments.

In the theoretical part, a descriptive method was used to achieve the aims of the research.

A questionnaire was developed and distributed to the participants.

58 elements in the area of accounting and auditing were included in the research sample.

The study concluded that the approach used by the financial accounting system to implicitly implement international accounting principles had a positive impact on the accounting profession.

Nonetheless, the accounting reform project was not at the needed and expected level because it did not provide sufficient adaptation of the local environment for its implementation.

The study also concluded that it is considered as the best choice for modernizing the financial accounting system to draft Algerian accounting principles that converge with its international theory and are tailored to the Algerian climate