الإطار المفاهيمي للنظام المحاسبي المالي بين النظرية و القواعد التشريعية

الملخص EN

The aims of this stuy is to highlight the conceptual structure of the conceptual framework of financial reporting in its hierarchical format, the first of which is to identify the users of financial reports and determine the rest of its components by means of logical reasoning, taking into consideration the surrounding economic and social conditions.

Algeria adopted the international accounting standard in preparing the accounting system in 2007, abandoned the national accounting plan with the European continental orientation, and adopted the conceptual framework.

Most of its elements were drawn from the framework of the International Accounting Standards Board (IASB) in 1989, but no users were explicitly identified for the financial statements.

This study concluded that the conceptual framework of the financial accounting system can not be considered a conceptual framework in the full sense of the concept, because it contains implicit elements on the one hand and because the Algerian economic context has not taken into consideration the other.