متطلبات تحقيق تطبيق أمثل لمعايير المحاسبة الدولية في الجزائر

Abstract EN

This subject concerned identifying requirements for optimal application of Financial Accounting System standards in accordance with International Accounting Standards.

This was done by collection opinions of academic and professional accountants from algerian universities, economic entities and auditing offices.

The research concluded that basic requirement for optimal application of International Accounting Standards needs for Financial Accounting System to adopt International Financial Reporting Standard for Small and Medium Entities (IFRS SME)