المعايير المحاسبية الدولية لإعداد التقارير المالية للمؤسسات الصغيرة عرض ودراسة الفرص IFRS PME و المتوسط

Abstract

The objective of the study is to determine to what extent the financial accounting system is compatible with the international standard for SMEs, IFRS-PME. In order to achieve the desired objectives, we carried out an electronic questionnaire which was published in special groups via social networks, the sample is composed of chartered accountants, accountants, university professors, professional professors , heads of finance departments, we concluded in our study that there will be added value if Algeria applies the international standard for small and medium-sized enterprises (IFRS-PME). This added value will be the reflections indicated in the study, there are other repercussions that will emerge from the application of the standard in the future. It would be essential to apply the international standard IFRS for SMEs in order to follow the international experience in international accounting standards IAS / IFRS.