إصلاح النظام المحاسبي الجزائري للتوافق مع المعايير المحاسبية الدولية.

Abstract

Business environment Changes and developments imposed on the countries a compliance with international environment accounting, through the direct adoption of international accounting standards, or through the conception of a new accounting system comply with international accounting standards so that the local, traditional accounting system could not achieve the expected objectives of the accounting systems. Algeria, is one of the countries that have established a new financial accounting system in order to achieve compability with international accounting standards. These standards have an effective role in the promotion of the Algerian accounting system to manage and comply with the international accounting systems, as well as contribute to attract foreign investors through the internationalization of financial and accounting procedures and transactions to protect them from the problems of the different accounting systems