معوقات تطبيق المعايير المحاسبية الدولية و معايير الإبلاغ المالي الدولية في الجزائر : دراسة تحليلية

الملخص EN

This study aims to show the difficulties and obstacles that prevent the application of international accounting standards (IAS / IFRS (to the extent of the international standardization sought by the countries preparing these standards, and to show the differences and divergence between the countries who developed these standards and other countries, especially underdeveloped countries on the path of growth and development, including Algeria.

What has been concluded is that the form and content of the international accounting standards issued by the International Committee clearly reveal an important fact, namely that there are no "international accounting standards" according to the meaning or the technical content of this term.

the declared standards do not derive, either scientifically or practically, from the circumstances and variables of the market.

However, it is a choice, a compromise and a coordination among the many accounting standards applied in developed countries and which control the board of directors of this committee.