Revue des reformes Economique et intégration dans l’économie mondiale
Volume 14, Numéro 1, Pages 149-165
2020-05-29

The Implementation Problems Of Ifrs In A Developing Context: The Case Of Scf In Algeria



Authors : Slaim Samia . Achouche Mohamed .

Abstract

The widespread adoption of IFRS around the world calls for research into the problems of their implementation, especially in developing countries whose environment differs widely from that for which these standards are developed. Of a qualitative nature, our study is interested in this question taking the case of the Algerian SCF. The results provide information on many problems and difficulties of various kinds.

Keywords

IFRS ; SCF ; developing countries ; accounting harmonization

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