مستقبل المؤسسات الصغيرة و المتوسطة الجزائرية في ظل المعيار الدولي للتقارير المالية الخاص بالمؤسسات الصغيرة و المتوسطة IFRS for SMEs

الملخص EN

The purpose of this studyis to determine the effectiveness of applying the CFS in small and medium enterprises ,thesystembrought a newrulesandprinciples on theenvironmentofthiskindofcompanies .theserulesandprinciplesgenerate a radical in accountingpractices ,whichwereappliedbeforetheainis also toknowthedifficuleswhichencounterthesekindofcompanies in applyingthesystem .

espcially in the back of a financial market .whichmayused in valuingfinancialstatmentitemsbasedthroughtthe fair value This study also examines the possibility to update fanancial accounting system with IFRS for SMES to benefit from international experience to raise the level of performance particularly in accounting.

Finally , we reach some results throught the use of a quetionnaire one of the mis the need of training to minimize the difficulties which may encounter in applying this system and guarantee the benefits of its advantages