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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Djamel Khouatra & Mohamed El Habib Merhoum, 2018. "Le Système Comptable Financier algérien entre les « Full IFRS » et la norme IFRS PME : Etude qualitative de sa mise en oeuvre par les entreprises," Post-Print hal-01907786, HAL.
    • Handle: RePEc:hal:journl:hal-01907786
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907786
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    References listed on IDEAS

    as
    1. Bernard Colasse, 1997. "Du nouveau système comptable des entreprises de la Tunisie," Post-Print halshs-00665064, HAL.
    2. Soufyane Frimousse & Jean-Marie Peretti, 2006. "L'émergence d'une gestion des ressources humaines hybride au Maghreb," Post-Print hal-01795253, HAL.
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    More about this item

    Keywords

    Accounting system; conceptual framework; accounting standard; accounting plan; qualitative study; plan comptable; étude qualitative; Système comptable; cadre conceptuel; norme comptable;
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