Challenges of adopting international accounting standards and international financial reporting standards (IAS, IFRS)‎, Alegria as an example : a literature review

الملخص EN

Within the framework of accounting reforms Algeria substituted the national chart of account PCN with financial accounting system SCF, in the light of international accounting harmonization efforts carried out by the different international accounting organization and institutions that calls and promote for IAS,IFRS adoption, despite that this replacement was for the purpose to keep up with international accounting practices and bring accounting practices in Algeria close to the international references, Algeria however is considered to be a non-IAS, IFRS adopter country, despite the accounting reforms introduced in this context.

Consequently the aim of this study is reviewing the litterateur in order to try to identify the various challenges that Algeria may faces if there will be a will to adopt IAS, IFRS.