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: |
| 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 |
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