مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 7, Numéro 1, Pages 39-51
2024-01-15

Analysis Of Gaps In The Application Of International Accounting Standards Ias/ifrs In Algeria: The Case Of The Accounting And Financial System (scf)



Authors : Baar Abdelhamid . Ait Bara Hani .

Abstract

The article examines the shortcomings in the application of international accounting standards IAS/IFRS in Algeria. The Accounting and Financial System (SCF) was introduced in 2010 to meet national accounting requirements and international standards, but gaps persist. The new definitions, accounting principles and standards, as well as the accounting organization, aim to standardize accounting practices in Algeria. However, controversies exist regarding their adaptation to the national economy. This contribution identifies issues related to the implementation of the SCF, such as inadequate preparation of entities and auditors, persisting old accounting practices, the informal economy, and a lack of interest in accounting. Organizational and functional aspects are also analyzed. The findings provide insights for improvements to enhance the effectiveness of the accounting and financial system in Algeria. This article offers an in-depth analysis of the shortcomings in the application of international accounting standards in Algeria.

Keywords

Shortcomings ; SCF ; accounting standards ; Financial Accounting ; IAS/IFRS

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