التوافق المحاسبي الدولي كأداة للاندماج في الاقتصاد العالمي مع الإشارة إلى النظام المحاسبي المالي الجزائري

الملخص EN

This article aims to study the importance of international accounting harmonization or the adoption of international accounting standards by economic enterprises in opening up and integrating into the global economy, through understandable and comparable financial statements at an international level.

The study showed that the international accounting harmonization gives companies the possibility of financing from international financial markets and attracting international investors, and also opens the door to foreign direct investment, especially in developing countries.

International accounting harmonization also provides an opportunity for professional accountants to become international professionals, through the practice of accounting and auditing in foreign companies or by practicing their profession in foreign countries.