نحو توحيد معايير المحاسبية و تقرير الإستدامة وفقا لمبادرة مؤسسة معايير دولية لتقرير المالي

Abstract

The present study aims to take stock of Algerian experience in reforming the accounting system and to adapt its accounting environment to the requirements of the proper application of the international accounting reference, with a view to minimizing the difference in accounting practices. One of the most important aspects of the reform of the accounting system in Algeria concerns economic instit utions, particularly in terms of how to prepare and present financial lists and improve the quality of accounting information as provided for in the International Accounting Standards, thereby increasing their reliability, encouraging national and foreign investments and thus achieving the desired development of the national economy. The study concluded that the Algerian State has made a comprehensive effort to reform and rehabilitate all the elements of the financial and accounting environment that may be affected by the application of international accounting standards, particularly economic institutions, whose development and economic and social development are more closely related than ever