إمكانية اعتماد المعايير المحاسبية الصادرة في الجزائر في ظل النظام المحاسبي المالي والمعايير المحاسبية الدولية -دراسة حالة بنك البركة

Abstract

The study aims to focus on certain international standards relating to Islamic financial institutions published application of international accounting standards for Islamic financial institutions, while basing itself on the case from Algeria, which is still far from this new industry. Thanks to the field study and after direct contact with the bank "al Baraka", we used the interview method as an essential tool in order to draw some conclusions, we found that Islamic banking institutions in Algeria try to implement the accounting standards issued by “AAOIFI” in their financial transactions, but this disclosure remains insufficient. This is due to the application of the chart of accounts applied to Algerian banks, which has led to a lack of transparency and credibility in the financial information presented.