مجلة العلوم الإدارية والمالية
Volume 7, Numéro 1, Pages 445-463
2023-06-30

The Advantages Of Applying The International Financial Reporting Standard For Small And Medium Enterprises In Algeria From The Point Of View Of A Sample Of Practitioners Of The Accounting Profession



Authors : Zeghmar Amina .

Abstract

This study aims to determine the benefits expected from the application of the International Financial Reporting Standard on Algerian small and medium-sized enterprises; by identifying the opinions of a sample of practitioners of the accounting profession in Algeria. An electronic questionnaire was distributed to the respondents, and the number of questionnaires adopted in the statistical analysis reached 66 questionnaires. The study concluded that the international financial reporting Standard fits the capabilities and needs of these enterprises through the topics and options that have been canceled, as well as the facilities it introduced to the rules of registration and evaluation and thus contributes to reduce the complexities and difficulties of applying the financial accounting system.

Keywords

accounting for small and medium enterprises ; international financial reporting standard for small and medium enterprises ; practitioners of the accounting profession

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