بن عمارة, فاطمة الزهراء سارةهوارية, مبسوط2024-09-102024-09-102021http://dspace.univ-temouchent.edu.dz/handle/123456789/5083This study aims to show the reality and challenges of Applying the financial accounting system in Algeria from 2010 to the present day, where we analyzed the concepts which is associated with it, while focusing on its characteristics and importance, we tr ied to figure out the applied reality of this system in the large, small and medium enterprises through field study, we concluded that although the advantages that characterize the SCF system, however there are a number of challenges and obstacles facing i t, as the Algerian government, through the National Accounting Council, is still seeking to update this system by controlling all obstacles. and shortcomingsotherF inancial accounting system, International Accounting Standards (IAS/IFRS) , Challe nges, accounting practicesThesis