Rayane BENABBES (2024) مدى مواكبة النظام المحاسبي المالي لديناميكية المعايير الدولية للإبلاغ المالي دراسة ميدانية لعينة من مهنيي المحاسبة في الشرق. university of souk ahras
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Abstract
Summary
This study aimed to highlight the necessity of updating the Algerian financial accounting system, SCF, to comply with international accounting and financial reporting standards, IFRS, given that the SCF was prepared on the basically of its version issued in 2004, and no change or amendment has occurred to it since that time, while the standards International accounting and financial reporting are constantly changing, identifying who is responsible for updating the system, and the obstacles facing this modernization, while giving suggestions in order to reach consensus.
We followed the descriptive approach in presenting theoretical concepts, while in the applied aspect, we relied on the analytical approach in analyzing and interpreting the data obtained from the questionnaire.
This study concluded that the degree of compatibility between the Algerian financial accounting system and international accounting and financial reporting standards is relative, as we identified in the study the standards on which the Algerian financial accounting system was relied upon, but it still includes standards that have been canceled or modified, and it does not contain standards that were issued later. It also concluded that there are obstacles hindering the modernization of the financial accounting system.
Keywords: financial accounting system SCF, international accounting and financial reporting standards IFRS, obstacles to updating, accounting compatibility.
This study aimed to highlight the necessity of updating the Algerian financial accounting system, SCF, to comply with international accounting and financial reporting standards, IFRS, given that the SCF was prepared on the basically of its version issued in 2004, and no change or amendment has occurred to it since that time, while the standards International accounting and financial reporting are constantly changing, identifying who is responsible for updating the system, and the obstacles facing this modernization, while giving suggestions in order to reach consensus.
We followed the descriptive approach in presenting theoretical concepts, while in the applied aspect, we relied on the analytical approach in analyzing and interpreting the data obtained from the questionnaire.
This study concluded that the degree of compatibility between the Algerian financial accounting system and international accounting and financial reporting standards is relative, as we identified in the study the standards on which the Algerian financial accounting system was relied upon, but it still includes standards that have been canceled or modified, and it does not contain standards that were issued later. It also concluded that there are obstacles hindering the modernization of the financial accounting system.
Keywords: financial accounting system SCF, international accounting and financial reporting standards IFRS, obstacles to updating, accounting compatibility.
Information
| Item Type | Thesis |
|---|---|
| Divisions |
» Finance, Comptabilité, Fiscalité et Assurance » Faculty of Economic, Commercial and Management Sciences |
| ePrint ID | 4894 |
| Date Deposited | 2024-02-27 |
| Further Information | Google Scholar |
| URI | https://univ-soukahras.dz/en/publication/article/4894 |
BibTex
@phdthesis{uniusa4894,
title={مدى مواكبة النظام المحاسبي المالي لديناميكية المعايير الدولية للإبلاغ المالي دراسة ميدانية لعينة من مهنيي المحاسبة في الشرق},
author={Rayane BENABBES},
year={2024},
school={university of souk ahras}
}
title={مدى مواكبة النظام المحاسبي المالي لديناميكية المعايير الدولية للإبلاغ المالي دراسة ميدانية لعينة من مهنيي المحاسبة في الشرق},
author={Rayane BENABBES},
year={2024},
school={university of souk ahras}
}