Revue des reformes Economique et intégration dans l’économie mondiale
Volume 14, Numéro 1, Pages 149-165
2020-05-29
Authors : Slaim Samia . Achouche Mohamed .
The widespread adoption of IFRS around the world calls for research into the problems of their implementation, especially in developing countries whose environment differs widely from that for which these standards are developed. Of a qualitative nature, our study is interested in this question taking the case of the Algerian SCF. The results provide information on many problems and difficulties of various kinds.
IFRS ; SCF ; developing countries ; accounting harmonization
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
Baar Abdelhamid
.
Ait Bara Hani
.
pages 39-51.