تقييم مدى استيعاب سوق الأوراق المالية الجزائرية لمعايير المحاسبة الدولية من خلال النظام المحاسبي المالي "SCF"

الملخص EN

The Adoption of International Accounting Standards throughout the financial accounting system is represented as a cultural revolution in the Algerian accounting framework, and a challenge for organizations to adapt and adjust to the new reality.

The financial accounting system may achieve: the rehabilitation of Algerian institutions, the possibility of bringing national and foreign investments, improving and enhancing the quality of information accounting and the financial assistance in the investment’s decision making.

Since the accounting information is the basis on which it is supposed to be relied on while making an investment choice in the stock market.

The application of the accounting of the financial system after providing the necessary strengths may influence the improvement of this information system quality and that is through the need to comply with the requirements accounting disclosure, and the application of a set of accounting standards, particularly regarding the preparation and presentation of financial statements of the companies.

These accounting standards are considered as the main source of the accounting information that encourage and bring the investor to take the decision to invest in the stock market, and feel confident in the financial statements of these companies as well as reduce the degree of risk, and estimate the expected return from investing in the stock market.

So we must improve the quality of this information, and this is what led to meditate on the revitalization of the Algerian stock market after the adoption of the financial accounting system SCF, but its application is very difficult regarding the characteristics of the Algerian economy on one hand, and the difficulty of applying international accounting standards on the other hand as being complex standards.

Those standards are still under several modifications in order to be improved.

Therefore, hard word is required to get rid of these difficulties and provide a suitable environment for the application of this system following a set of necessary measures.