مساهمة النظام المحاسبي المالي في دعم الشراكة الاقتصادية الأورو-جزائرية

الملخص EN

Provision of financial information that represents the outputs of the accounting information system in the form of financial statements has encountered a number of obstacles due to the differences in accounting systems and accounting practices.

This has made it difficult to provide a unified reading of the financial statements, especially for foreign companies whose branches and subsidiaries are subject to different accounting systems Which led to the difficulty of exchanging accounting and financial informations that helps users of financial statements to make their economic decisions more accurately and more rationally, which is one of the most important obstacles to foreign partnership.

In this context, Algeria has endeavored in recent years to integrate into the global economy within the framework of the Euro-Mediterranean Partnership; it sought to find an international consensus for the use of a unified accounting language to facilitate the reading of the financial statements by abandoning the old accounting system and adopting the Financial Accounting which comply with International Accounting Standards