تطبيق المعايير الدولية للمحاسبة في ظل الإطار النظري للمحاسبة-مع الإشارة إلى الإطار التشريعي للنظام المحاسبي المالي الجزائري

الملخص EN

The growing interest in the development of accounting rules by professional bodies who believe that these rules fit with accounting concepts requires the reconsideration of the theoretical framework of accounting in view of the developments in accounting profession and accounting research.

As it requires also a real transition from the application phase of accounting principles to the adoption of international accounting standards phase and thus deepen the understanding of the intellectual foundation of accounting theory.