محاسبة الأدوات المالية بين النظام المحاسبي المالي والمعايير المحاسبية الدولية دراسة حالة – شركة سوناطراك

Abstract

The study aims to know the ability of the financial accounting system in response to the international accounting standards regarding to accounting of financial instruments and to give a picture that shows the most important points between the difference and compatibility between them, and this is by determ ining how to practice accounting and the rules which financial instruments are dealt with, we also shed light on Derivatives as one of the most important financial tools which newly used and this is by the accounting treatment for it where classification c ame accounting to the financial accounting to the financial accounting system that adapted the same standard application IAS 39 in terms of classification except that it was canceled to be replaced by the standard IFRS 9 and that’s what made financial acco unting system doesn’t keep up with the change that knocked over the international accounting standards in the financial accounting system which was not fully completed due to several economic and financial factors that made it difficult to achieve