مقارنة النظام المحاسبي المالي SCF بالمعايير الدولية لإعداد التقارير المالية IFRS : دراسة مقارنة

الملخص EN

This study aims to determine the extent to which the blocks of accounting standards that came in the financial accounting system SCF are compatible with the developments of IFRS by following the descriptive approach in presenting the concepts and inductive approach in issuing judgments related to the comparative study.

as this study found that the degree of compatibility of the SCF with the IFRS varies from one standard to another, where we find an almost complete compatibility between it and IFRS10 and IFRS11 while there is a partial compatibility with some differences in the measurement and accounting disclosure between it and the accounting standards IFRS3, IFRS7, IFRS9, IFRS12, IFRS15, IFRS16, while the remaining IFRS standards were not addressed by the SCF.

this makes the ministry of finance or the authorities responsible for accounting in Algeria the need to launch a project to renew the SCF in line with the developments of IFRS.