النظام المحاسبي المالي SCF في ظل مستجدات معايير التقارير المالية الدولية IFRS (2010-2016)‎

الملخص EN

The study aims to take an analytical look at to determine the dimensions of the problem of not cope with the rules and procedures of the financial accounting system to developments in international financial reporting standards and then evaluate the difference gap; and diagnosis of the most important obstacles to achieving consensus, to be based upon providing appropriate suggestions to overcome these obstacles and to emphasize the need for access to national standards go hand in hand with IFRS and developments.

The study found stress that the financial accounting system distancing and especially noticeable in the orientations and applications for new developments taking place in the IFRS, which led to the creation of a difference gap between the financial accounting system and what is witnessed by these standards developments, and with the passage of time and constantly this pace may contribute to all these events in the expansion of the difference narrowing gap circuit compatibility, which makes the financial accounting system is far from the international accounting practice, and thus stands Algeria reiterated the neutral position in light walk in the footsteps of world civilization.