The Financial accounting system and international accounting standards -comparative study-

Benharkou Rania

Article Details

The Financial accounting system and international accounting standards -comparative study-

Authors:

Benharkou Rania

Publisher:

Université de Constantine 2

Journal:

دراسات اقتصادية Vol.4 Issue 1, pp.105-130

Document Type:

Article

Publication Date:

6/2017

Document Language:

Arabic

Document ID (Org No.):

2001422000

pISSN:

2588-1604

Keywords:

Abstract:

 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.

Article Details

The Financial accounting system and international accounting standards -comparative study-

Authors:

Benharkou Rania

Publisher:

Université de Constantine 2

Journal:

دراسات اقتصادية Vol.4 Issue 1, pp.105-130

Document Type:

Article

Publication Date:

6/2017

Document Language:

Arabic

Document ID (Org No.):

2001422000

pISSN:

2588-1604

financial accounting system

international accounting standards

comparison

Issues

Article Details

The Financial accounting system and international accounting standards -comparative study-

Authors: Benharkou Rania

Publisher: Université de Constantine 2

Journal: دراسات اقتصادية Vol.4 Issue 1, pp.105-130

Document Type: Article

Publication Date: 6/2017

Document Language: Arabic

Document ID (Org No.): 2001422000

pISSN: 2588-1604

financial accounting system

international accounting standards

comparison

Issues

Authors:

Benharkou Rania

Publisher:

Université de Constantine 2

Journal:

دراسات اقتصادية Vol.4 Issue 1, pp.105-130

Document Type:

Article

Publication Date:

6/2017

Document Language:

Arabic

Document ID (Org No.):

2001422000

pISSN:

2588-1604