The Advantages of Applying the International Financial Reporting Standard for Small and Medium Enterprises in Algeria from the Point of View of a Sample of Practitioners of the Accounting Profession
| المصدر: | مجلة العلوم الإدارية والمالية |
|---|---|
| الناشر: | جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Zeghmar, Amina (Author) |
| المجلد/العدد: | مج7, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | جوان |
| الصفحات: | 445 - 463 |
| DOI: |
10.37644/1939-007-001-024 |
| ISSN: |
2602-6139 |
| رقم MD: | 1398114 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting for Small and Medium Enterprises | International Financial Reporting Standard for Small and Medium Enterprises | Practitioners of the Accounting Profession
|
| رابط المحتوى: |
عدد مرات التحميل
2
| المستخلص: |
This study aims to determine the benefits expected from the application of the International Financial Reporting Standard on Algerian small and medium-sized enterprises; by identifying the opinions of a sample of practitioners of the accounting profession in Algeria. An electronic questionnaire was distributed to the respondents, and the number of questionnaires adopted in the statistical analysis reached 66 questionnaires. The study concluded that the international financial reporting Standard fits the capabilities and needs of these enterprises through the topics and options that have been canceled, as well as the facilities it introduced to the rules of registration and evaluation and thus contributes to reduce the difficulties of applying the financial accounting system. |
|---|---|
| ISSN: |
2602-6139 |
عناصر مشابهة
-
The Impact of the Compulsory Application of International Financial Reporting Standards on Accounting Reservation: An Applied Study in a Sample of Iraqi Banks
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2022) -
ACCOUNTING PROBLEMS FACING THE PREPARATION OF FINANCIAL REPORTS FOR THE EGYPTIAN SMALL AND MEDIUM SIZE ENTITIES WITH RESPECT TO THE INTERNATIONAL A COOUNTING STANDARDS A FIELD STUDY
بواسطة: Fayed, Niveen Mohamed Ezz Aldin منشور: (2013) -
Requirements for Applying the International Accounting Standard "12" and its Impact on the Quality of Financial Reporting and Investor Decisions: An Empirical Study in a Sample of Banks Listed in the Iraq Stock Exchange
بواسطة: Al Saadi, Haidar Odeh Kazem منشور: (2022) -
Prospects of the Accounting Profession in Algeria
بواسطة: بلال، عبدالحليم منشور: (2024) -
Adoption the International Accounting and Financial Reporting Standards to the Measurement of Municipal Lands and their Reflection on the Financial Statements: An Applied Study in the Municipality of Najaf
بواسطة: Hamdan, Khawla Hussein منشور: (2019)
