L'intégration des normes comptables internationales IAS-IFRS dans les systèmes comptables francophones: cas du Système Comptable Financier algérien

Djamel Khouatra ()
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Djamel Khouatra: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: This communication presents the new accounting system called Financial Accounting System (FAS) adopted and implemented by Algeria from 2010. The FAS was born from the National Accounting Plan (NAP) overhaul of 1975, which replaces himself French General Accounting Plan (GAP) 1957. The Algerian FAS can be considered a hybrid accounting system consists of a conceptual framework by explicit reference to international accounting framework of the IASB, and an Accounting Plan of french inspiration. This paper explains why Algeria has partially adopted the IFRS for hybridization keeping an Accounting Plan.

Keywords: International Accounting Standard; hybridization; Financial Accounting System; Accounting Plan; norme comptable internationale; hybridation; Système Comptable Financier; plan comptable (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901025v1
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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