Le Système Comptable Financier algérien entre les « Full IFRS » et la norme IFRS PME: Etude qualitative de sa mise en oeuvre par les entreprises

Djamel Khouatra () and Mohamed El Habib Merhoum
Additional contact information
Djamel Khouatra: ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations
Mohamed El Habib Merhoum: University of Mostaganem

Post-Print from HAL

Abstract: Algeria, like France and other French-speaking countries, has reformed its accounting system to adapt to changes in its legal and economic environment, as well as to its international openness and foreign capital. Algeria has developed a new accounting system called Financial Accounting System (FAS) set up from 2010. The Algerian FAS can be considered as a hybrid accounting system composed of an explicit conceptual framework with reference to the international accounting framework of the country. IASB, and a French-inspired accounting plan. Our qualitative study highlights the shortcomings of the FAS perceived by Algerian companies and the improvements to be made. The FAS is therefore not well adapted to the needs of Algerian companies.

Keywords: Accounting system; conceptual framework; accounting standard; accounting plan; qualitative study; plan comptable; étude qualitative; Système comptable; cadre conceptuel; norme comptable (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-acc and nep-ara
Note: View the original document on HAL open archive server: https://hal.science/hal-01907786
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01907786/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01907786

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().