دراسات اقتصادية
Volume 4, Numéro 1, Pages 105-130

The Financial Accounting System And International Accounting Standards -comparative Study-

الكاتب : Benharkou Rania .

الملخص

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.

الكلمات المفتاحية

financial accounting system, international accounting standards, comparison.