مدى توافق المخطط المحاسبي الجديد للمؤسسات في الجزائر مع المعايير المحاسبية الدولية

الملخص EN

Today Algeria is in the process of undergoing a profound change has the support of an assertive policy of economic openness and déconomie walk.

To that end its reforms should lead to the establishment of new financial instruments to provide financial information that must meet the needs of investors and donors.

This transition from planned economy to walk economy requires new accounting standard-setting instruments.

To this end we must say that our accounting must adapt with international accounting standards.

This reform must first adapt this tool to the new environment born of economic reforms initiated over a decade 16 years of globalization and new commitments of Algeria alégard its partners including the European Union and 'WTO.

All these standards can also be classified as follows: 1- Standards frameworks: Relatives a presentation: IAS 1 Relatives alévaluation: IAS 8, IAS 10, IAS 18, IAS 21 Relating to information: IAS 7, IAS 14, IAS 24, IAS 33, IAS 33, IAS 33, IAS 34, IFRS 1.

Relatives a consolidation: IAS 27, IAS 28, IAS 31 2-specific standards: IAS 2, IAS 11, IAS 12, IAS 16, IAS 17, IAS 19, IAS 20, IAS 23, IAS 32, IAS 36, IAS 37, IAS 38, IAS 39, IAS 40, IFRS 2, IFRS 3, IFRS5.

3 - Standards trades: IAS 26, IAS 30, IAS 41, IFRS 1973: IAS: 1 to 41 SIC: 1 to 33 2001: IFRS: 1 to 5… IFRIC: 1 to..