النظام المحاسبي المالي الجديد في الجزائر و المرجعية الدولية للمحاسبة

Abstract EN

In the light of globalization of accounting standards system that has been progressing, Algerian accounting system is being positively interactive to that environment, and complied with the requirements of international accounting standards practices.

The adoption of the new International Financial Reporting Standards (IFRS) was as a result of the newly reviewing international accounting, and radical changes that Algerian economy has known.

Market economy adoption, partnership agreement with the European Union, and the efforts that have been doing to join the World Trade Organization (WTO) are factors through which Algerian accounting system reforms are being processed.