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Challenges of adopting international accounting standards and international financial reporting standards (IAS, IFRS), Alegria as an example : a literature review
Author
Source
Issue
Vol. 2, Issue 17 (31 Dec. 2017), pp.41-49, 9 p.
Publisher
Université Djilali Bounaama Khemis Miliana Laboratoire de L'economie Numerique
Publication Date
2017-12-31
Country of Publication
Algeria
No. of Pages
9
Main Subjects
Economics & Business Administration
Abstract EN
Within the framework of accounting reforms Algeria substituted the national chart of account PCN with financial accounting system SCF, in the light of international accounting harmonization efforts carried out by the different international accounting organization and institutions that calls and promote for IAS,IFRS adoption, despite that this replacement was for the purpose to keep up with international accounting practices and bring accounting practices in Algeria close to the international references, Algeria however is considered to be a non-IAS, IFRS adopter country, despite the accounting reforms introduced in this context.
Consequently the aim of this study is reviewing the litterateur in order to try to identify the various challenges that Algeria may faces if there will be a will to adopt IAS, IFRS.
American Psychological Association (APA)
Bu Arar, Ahmad Shams al-Din. 2017. Challenges of adopting international accounting standards and international financial reporting standards (IAS, IFRS), Alegria as an example : a literature review. Revue Nouvelle Economie،Vol. 2, no. 17, pp.41-49.
https://search.emarefa.net/detail/BIM-842927
Modern Language Association (MLA)
Bu Arar, Ahmad Shams al-Din. Challenges of adopting international accounting standards and international financial reporting standards (IAS, IFRS), Alegria as an example : a literature review. Revue Nouvelle Economie Vol. 2, no. 17 (2017), pp.41-49.
https://search.emarefa.net/detail/BIM-842927
American Medical Association (AMA)
Bu Arar, Ahmad Shams al-Din. Challenges of adopting international accounting standards and international financial reporting standards (IAS, IFRS), Alegria as an example : a literature review. Revue Nouvelle Economie. 2017. Vol. 2, no. 17, pp.41-49.
https://search.emarefa.net/detail/BIM-842927
Data Type
Journal Articles
Language
English
Notes
Record ID
BIM-842927