النظام المحاسبي المالي و معايير المحاسبة الدولية : دراسة مقارنة
Other Title(s)
The financial accounting system and international accounting standards : comparative study
Author
Source
Issue
Vol. 2017, Issue 4 (30 Jun. 2017), pp.105-130, 26 p.
Publisher
Publication Date
2017-06-30
Country of Publication
Algeria
No. of Pages
26
Main Subjects
Financial and Accounting Sciences
Abstract EN
This paper aims at clarifying to which extent the international accounting standards are compatible with the Algerian financial accounting system.
To reach this goal, we relied on the comparative method to clarify the points of compatibility between them.
The study concluded that the financial accounting system depends on the international accounting standards in determining its general and specific rules and concepts for accounting registration and the exposition of financial lists.
However, the accounting system does not go with the changes and amendments in international accounting standards since it was proposed as a project in 2004.
American Psychological Association (APA)
ابن حركو، غنية. 2017. النظام المحاسبي المالي و معايير المحاسبة الدولية : دراسة مقارنة. مجلة دراسات اقتصادية،مج. 2017، ع. 4، ص ص. 105-130.
https://search.emarefa.net/detail/BIM-875785
Modern Language Association (MLA)
ابن حركو، غنية. النظام المحاسبي المالي و معايير المحاسبة الدولية : دراسة مقارنة. مجلة دراسات اقتصادية ع. 4 (حزيران 2017)، ص ص. 105-130.
https://search.emarefa.net/detail/BIM-875785
American Medical Association (AMA)
ابن حركو، غنية. النظام المحاسبي المالي و معايير المحاسبة الدولية : دراسة مقارنة. مجلة دراسات اقتصادية. 2017. مج. 2017، ع. 4، ص ص. 105-130.
https://search.emarefa.net/detail/BIM-875785
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 127-130
Record ID
BIM-875785