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الرئيسية > Impact de la Nouvelle Tendance...>الوصف

Impact de la Nouvelle Tendance Internationaleen Matière de Comptabilisation des Contrats de Location Chez les Preneurs sur la Pertinence et la Fidélité de L’information Financière des États Financiers des Sociétés Algériennes: La Perception des Professionnels Comptables Algériens

المصدر: مجلة الدراسات الاقتصادية المعمقة
الناشر: جامعة عبدالحميد بن باديس مستغانم - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
المؤلف الرئيسي: Mameche, Youcef (Author)
مؤلفين آخرين: Boutaleb, Brahim (Co-Author), Nasser, Abdullah Masood (Co-Author)
المجلد/العدد: ع8
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2018
الشهر: ماي
الصفحات: 29 - 65
ISSN: 2507-7597
رقم MD: 1142573
نوع المحتوى: بحوث ومقالات
اللغة: الفرنسية
قواعد المعلومات: EcoLink
مواضيع:
المحاسبة المالية | التقارير المالية | الاقتصاد العالمي | الجزائر
كلمات المؤلف المفتاحية:
FRS 16 | Relevance | Faithfull Representation | Lease Contract
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المستخلص: The purpose of this paper is to study the impact of the new trend in lease accounting (IFRS 16) on the relevance and the faithful representation of financial statements of Algerian companies. The target population consists of Algerian accounting professionals. The study was based on a specially designed questionnaire that was distributed directly and randomly to a sample of 190 accounting professional. The results confirm that Algerian accounting professionals considers that the new standard IFRS 16 does not have a significant impact on the improvement of the relevance and the faithful representation of financial statements of Algerian companies. This is due to many factors: deficiency of continuous training, inactive financial market, the domination of family owned firms, method of financing companies and domination of the tax -oriented accounting system culture. The evidence from this study might be of interest to the competent authorities and all stakeholders interested in the accountancy and in the financial information in Algeria.

The purpose of this paper is to study the impact of the new trend in lease accounting (IFRS 16) on the relevance and the faithful representation of financial statements of Algerian companies. The target population consists of Algerian accounting professionals. The study was based on a specially designed questionnaire that was distributed directly and randomly to a sample of 190 accounting professional. The results confirm that Algerian accounting professionals considers that the new standard IFRS 16 does not have a significant impact on the improvement of the relevance and the faithful representation of financial statements of Algerian companies. This is due to many factors: deficiency of continuous training, inactive financial market, the domination of family owned firms, method of financing companies and domination of the tax -oriented accounting system culture. The evidence from this study might be of interest to the competent authorities and all stakeholders interested in the accountancy and in the financial information in Algeria.
ISSN: 2507-7597

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