Abstract

Summary:
The study aims to identify the accounting for financial instruments according to
International Financial Reporting Standards (IAS/IFRS) and the Financial Accounting
System (SCF), and to compare between them, by presenting financial instruments and
their accounting for a group of companies listed on the Kuwait Stock Exchange, as well
as a group of institutions listed on the Algerian Stock Exchange during the period
(2020-2022), in order to identify points of similarity and difference between them.
The study concluded that companies listed on the Kuwait Stock Exchange apply
the requirements of standards (IAS 32) and (IFRS 07), and have abandoned the
application of the International Accounting Standard (IAS 39) which has been abolished
and started applying the newly introduced International Financial Reporting Standard
(IFRS 09), while Algerian institutions still rely on the requirements of the abolished
standard in their accounting for financial instruments, necessitating the updating of the
Algerian financial accounting system to keep pace with developments in international
financial reporting standards.
Keywords: financial instruments, stock exchange, accounting for financial instruments,
International Financial Reporting Standards , financial accounting system

Information

Item Type:	Thesis
Divisions:	» Faculty of Economic, Commercial and Management Sciences
ePrint ID:	5174
Date Deposited:	2024-09-23
Further Information:	Google Scholar
URI:	https://www.univ-soukahras.dz/en/publication/article/5174

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