مجلة العلوم الاقتصادية وعلوم التسيير
Volume 23, Numéro 2, Pages 01-11
2023-12-31

Convergence Or Divergence A Comparison Of Ifrs Standards And Aaoifi Standards For Financial Reporting In Algerian Context



Authors : Djessas Omar . Bougherra Badis .

Abstract

The objective of this study is to examine the accounting issues resulting from the adoption of Islamic finance in Algerian banks. Interviews were conducted with six finance department officers from three public and privet Algerian banks. The analysis emphasizes the significance of Islamic accounting principles in Algerian banks but acknowledges the difficulties in their practical implementation. The result highlights the necessity of distinct accounting standards based on AAOIFI standards for Algerian banks but in convergence with IFRS which concerned the basic of the financial accounting system in Algeria. Jel Classification Codes : M41,M49,G21

Keywords

accounting standards ; Islamic finance ; Algerian banks ; Interviews ; convergence

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