Algeria's conceptual framework: is it a problem or a solution?

Abstract EN

A B S T R A C TThe following is a description of the research problem: Is the conceptual framework viewed as a problem or a solution for achieving accurate financial statement presentation? The outcomes of the research study revealed that organizations, as well as accounting practitioners, confront several challenges while implementing the conceptual framework, particularly in terms of its evaluation component.

According to those businesses and accountants, the conceptual framework has become a major problem for proper presentation rather than a solution.

As a result, all stakeholders have voiced a desire to return to the account structure for small and medium-sized enterprises (SMEs) in order to simplify and facilitate accounting.