توجه الجزائر نحو مراجعة النظام المحاسبي المالي في ظل مستجدات المعايير الدولية للمحاسبة و الإفصاح المالي

Abstract EN

This study aimed to shed light on the extent to which the Algerian financial accounting system SCF keeps pace with the international standards for accounting and financial reporting IAS / IFRS, being inspired by them.

SPSS.

program the study concluded that there is a knowledge gap between the Algerian financial accounting system and the international standards for accounting and financial disclosure in its modern version for the year 2021, and that its applications were narrow in many areas compared to the general objectives of international standards