الإفصاح في الجزائر بين واقع الإصلاح المحاسبي و متطلبات البيئة الدولية : دراسة ميدانية لآراء عينة من المختصين في المجال المحاسبي

الملخص EN

This paper examines the reality of the auditing and accounting profession in Algeria under the recent reforms adopted by adopting the International Accounting Standards and Financial Reporting Standards (IAS / IFRS) as part of the application of the Financial Accounting System (SCF) and also through the International Standards for Auditing (ISA) as part of the modernization of the audit profession and the structuring of the supervising organizations, as well as the set of rules and standards that are under the scrutiny of accounting in economic institutions.

This study deals with the accounting disclosure achieved through accounting reform in auditing and accounting profession, And the international requirements of the previous standards by extrapolating the views of a sample of accounting professionals and academics.

The reality of accounting reform in Algeria does not exceed the requirements of the international environment, whether related to accounting standards or those related to auditing standards.

Accounting reform promotes and enhances accounting disclosure by providing financial statements that meet most of the needs of its users.