مجلة العلوم الانسانية لجامعة أم البواقي
Volume 8, Numéro 1, Pages 1449-1464
2021-03-31
Authors : Ghouzi Mohamed Larbi .
The purpose of this paper is to introduce a new approach within Algeria’s strategy to evaluate and review the Financial Accounting System. We have proposed a model that combines two systems: maintaining the current system to be applied by listed enterprises as well as large joint stock companies after reviewing it with the international standards (Full IAS/IFRS); and adopting The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) applied by SMEs.
IFRS for SMEs ; SMEs ; IFRS ; FAS ; IASB ; NORMALIZATION
برو خيرالدين
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فنغور عبدالسلام
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ص 541-561.
شاهد إلياس
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دفرور عبد النعيم
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ص 148-160.
Baar Abdelhamid
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Ait Bara Hani
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pages 39-51.