استراتيجية تحيين النظام المحاسبي المالي الجزائري ليتوافق مع معايير المحاسبة الدولية

Abstract EN

Algeria seeks to adopt several economic reforms to keep abreast of global economic developments, including the reform of its accounting system, which was Developed by the Financial Accounting System (SCF) in 2010 and is based on the International Accounting Standards (IAS/IFRS) issued in 2004, Aim behind that to bring local accounting closer to international accounting practices to encourage investors and attract money.

However, this system has become obsolete for its stability due to the dynamism and constant change in international accounting standards.

This has led to a low degree of accounting compatibility and widening of the gap over time.

So it became necessary to adopt a.

.

specific strategy for reconciling the accounting system with the international accounting standards for the latter's economic advantages