دراسة مدى توافق الإطار التصوري للنظام المحاسبي المالي Scf مع الإطار المفاهيمي للإبلاغ المالي لسنة 2010 و 2018 : دراسة مقارنة

Abstract EN

2018.

This article aims to study the degree of compatibility between the conceptual framework of the financial accounting system SCF and the conceptual framework for financial reporting for the years 2010 and 2018, by following the descriptive approach in presenting the concepts and the inductive approach in issuing judgments related to the comparative study, As this study concluded that the conceptual framework for the SCF was implicitly and to a large extent compatible with the conceptual framework for financial reporting for the year 2010, but after the update of the conceptual framework for financial reporting in March 2018, it became necessary to reconsider the conceptual framework of the Algerian financial accounting system SCF and update it in accordance with the developments of the Conceptual Framework for Financial Reporting 2018.