Le SCF: opportunite pour la communication financiere des entreprises Algeriennes?
Other Title(s)
The AFC: opportunity for the financial communication of Algerian companies?
Author
Source
Advanced Research in Economics and Business Strategy Journal
Issue
Vol. 3, Issue 2 (31 Dec. 2022), pp.5-15, 11 p.
Publisher
University of Oran 2-Mohammed Ben Ahmed Faculty of Economics Business and Management Sciences
Publication Date
2022-12-31
Country of Publication
Algeria
No. of Pages
11
Main Subjects
Banking and Financial Sciences
Accounting
Topics
Abstract EN
The financial accounting system (FAS) came into effect in 2010, largely inspired by international financial reporting standards (IFRS); beyond a change in accounting standards, it is a real upheaval in the philosophy of producing financial information.
one of the goals is to lead company managers to turn towards the outside world: shareholders, financial community, partners, whether they are customers or suppliers, and especially competitors.
after a universal historical reminder of accounting, we pose the following problem: wouldn't the SCF be an opportunity to develop a financial communication, readable and transparent, and which would be in coherence with the various reforms already undertaken for the passage towards a market economy.
Abstract FRE
Le système comptable financier (SCF) rentré en application en 2010, largement inspiré des normes comptables internationales (IFRS) ; au-delà d’un changement de référentiel comptable, il s’agit d’un véritable bouleversement de la philosophie de la production de l’information financière.
un des finalités, est de conduire les dirigeants des entreprises à se tourner vers l’extérieur: actionnaires, communié financière, partenaires, qu’ils soient, clients ou fournisseurs, et surtout concurrents.
après un rappel historique universel de la comptabilité, nous posons la problématique suivante: le SCF, ne serait-il pas une opportunité de développer une communication financière, lisible et transparente, et qui serait en cohérence avec les différentes réformes déjà entreprises pour le passage vers une économie de marché.
American Psychological Association (APA)
Salah al-Din, Arif. 2022. Le SCF: opportunite pour la communication financiere des entreprises Algeriennes?. Advanced Research in Economics and Business Strategy Journal،Vol. 3, no. 2, pp.5-15.
https://search.emarefa.net/detail/BIM-1488596
Modern Language Association (MLA)
Salah al-Din, Arif. Le SCF: opportunite pour la communication financiere des entreprises Algeriennes?. Advanced Research in Economics and Business Strategy Journal Vol. 3, no. 2 (Dec. 2022), pp.5-15.
https://search.emarefa.net/detail/BIM-1488596
American Medical Association (AMA)
Salah al-Din, Arif. Le SCF: opportunite pour la communication financiere des entreprises Algeriennes?. Advanced Research in Economics and Business Strategy Journal. 2022. Vol. 3, no. 2, pp.5-15.
https://search.emarefa.net/detail/BIM-1488596
Data Type
Journal Articles
Language
French
Notes
Includes bibliographical references: p. 14
Record ID
BIM-1488596
