دور الإصلاح المحاسبي في تعزيز تبني المعايير الدولية لإعداد التقارير المالية

Abstract

This paper addresses the accounting reform in Algeria and its impact on the country's adoption of International Financial Reporting Standards (IFRS). The study highlights the historical development of accounting systems in Algeria and evaluates the compatibility of the current financial accounting system (SCF) with IFRS. It also explores the major challenges that hinder full implementation, including legal, institutional, educational, and economic barriers. The findings suggest that while Algeria has made significant steps toward aligning with international standards, considerable efforts are still needed to overcome obstacles and ensure successful integration into the global financial environment.