إلزامية تطبيق IFRS و أثره على جودة المعلومة المحاسبية و القوائم المالية : مع الإشارة إلى تجارب بعض الدول

Time cited in Arcif : 
3

Author

بوداح، عبد الجليل

Source

مجلة العلوم الإنسانية

Issue

Vol. أ, Issue 45 (30 Jun. 2016), pp.31-56, 26 p.

Publisher

University of Mentouri

Publication Date

2016-06-30

Country of Publication

Algeria

No. of Pages

26

Main Subjects

Financial and Accounting Sciences

Topics

Abstract EN

The aim of this paper is to shed light of the effect of mandatory IFRS (International Financial Reporting Standards) on information accounting quality and the preparation of financial statements.

Most of the countries that are concerned with the application of IFRS have used Law as a mandatory mean for such purpose.The European Commission has issued a statement No 1606/2002 that oblige listed companies in the stock market to adopt IFRS starting from 01/01/2005.

On the other hand, unlisted companies have the choice either adopting IFRS, or working within the GAAP(Generally Accepted Accounting Practice).

As a matter of fact, there have been two kinds of adopting IFRS: mandatory and voluntary.

Therefore, the kind of IFRS adoption has had different effects on those concerned countries regarding their financial statements.

In addition the study contains certain countries' experiences from which three groups have been selected: two from Anglosaxon countries represented by USA and UK, and two other countries from Europe, like Germany and Switzerland, whereas BRICS represents the last group (Brazil, Russia, India, China, and South Africa).

The conclusion shows that regardless of the type of IFRS adoption, there are always advantages and disadvantages sides as far as its application is concerned, and the reason behind all that is related to regulations, cultural, and accounting profession differences.

American Psychological Association (APA)

بوداح، عبد الجليل. 2016. إلزامية تطبيق IFRS و أثره على جودة المعلومة المحاسبية و القوائم المالية : مع الإشارة إلى تجارب بعض الدول. مجلة العلوم الإنسانية،مج. أ، ع. 45، ص ص. 31-56.
https://search.emarefa.net/detail/BIM-792927

Modern Language Association (MLA)

بوداح، عبد الجليل. إلزامية تطبيق IFRS و أثره على جودة المعلومة المحاسبية و القوائم المالية : مع الإشارة إلى تجارب بعض الدول. مجلة العلوم الإنسانية مج. أ، ع. 45 (حزيران 2016)، ص ص. 31-56.
https://search.emarefa.net/detail/BIM-792927

American Medical Association (AMA)

بوداح، عبد الجليل. إلزامية تطبيق IFRS و أثره على جودة المعلومة المحاسبية و القوائم المالية : مع الإشارة إلى تجارب بعض الدول. مجلة العلوم الإنسانية. 2016. مج. أ، ع. 45، ص ص. 31-56.
https://search.emarefa.net/detail/BIM-792927

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن هوامش : ص. 53-56

Record ID

BIM-792927