التجربة التونسية في تطبيق المعايير الدولية للتقرير المالي IAS IFRS

الملخص EN

This resaerch discuss the Tunisian experience to reforme its accounting systeme, by the gradual adoption of the International Financial Reporting Standers IAS/IFRS, so, the first step was : elaboration of new accounting système called « accounting système for entreprises »,which is put for the aim of harmonisation between tunisian accounting système and the international standers.

The next step is the total adoption of the international standers in 2014, that considered as purpose per.se, and represent highest level in reforme process ; for this, the national board of accounting has develop an obvious and strict strategy, to conduct the transition stage