مدى ملاءمة المعيار IFRS for SMEs للمؤسسات الصغيرة و المتوسطة بالجزائر : دراسة عينة من المؤسسات الصغيرة و المتوسطة في ولاية برج بوعريريج

Abstract EN

The objective of this study was to determine the suitability of International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) for the accounting practices of SMEs in Algeria.

This study was adopted the descriptive approach in the theoretical part, but in the applied part, it was used the sampling method, Where a questionnaire was distribute to some accountants in the Small and Medium-Sized Entities of Bordj Bou Arreridj.

After analyzing the results of the questionnaire, we found a relative suitability of IFRS for SMEs to the accounting practices of SMEs in Algeria and We found that this Standard is suitability for Algerian SMEs when acquiring the elements of their financial statements, but relatively suitability only when evaluating those elements.