النظام المحاسبي المالي : محاسبة قواعد أم محاسبة مبادئ ?

الملخص EN

As well as all the countries around the world, Algeria adopted face of the law 07-11 of November25, 2007, the financial accounting system (SCF) that is inspired from the international accounting standards IAS/IAFRS and it is contrary to the national accounting plan (PCN) which was interested only by the technical side of accounting.

The SCF is based substantially on rules and principles characterized with a conceptual framework based on basic assumptions, conventions and accounting principles that cover the financial reporting with certain qualitative characteristics that helps in the elaboration of the trustworthy financial statements.

The SCF is also composed of accounting standards which define the initial and subsequent assessment methods of assets, liabilities, incomes and expenses.

In addition it mentioned manners and conditions of the way they are presented in the financial statements.

The SCF provides quite a few ultimate methods to measure and to submit the financial statements whether they are preferential or alternative.

Therefore, the entity leaders should better implement appropriate accounting options, within the context of the elaboration of their accounting policies.

Otherwise there is also a need to give a clear overall view in the financial statements appendices