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الرئيسية > Constraints in Preparing Conso...>الوصف

Constraints in Preparing Consolidated Financial Statements between the Algerian FAS and IFRS

المصدر: مجلة اقتصاد المال والأعمال
الناشر: جامعة الشهيد حمه لخضر الوادي
المؤلف الرئيسي: Djafri, Omar (Author)
المجلد/العدد: مج8, ع2
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2024
الشهر: جانفي
الصفحات: 1015 - 1026
ISSN: 2543-3660
رقم MD: 1454374
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
مبادئ المحاسبة | المحاسبة المالية | معايير المحاسبة | البيئة الاقتصادية | الجزائر
كلمات المؤلف المفتاحية:
Accounting Consolidation | Accounting Standards | Financial Accounting System (FAS) | Shareholder Interests | Tax Legislation
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المستخلص: The main objective of this article is to focus on the problem of the application of the Financial Accounting System (FAS), largely inspired by the "International Accounting Standards" IAS-IFRS in terms of accounting consolidation. Expecting a documentary analytical approach, the study concluded that Algerian groups of companies find a lot of difficulties when drawing up their financial statements, not only with regard to accounting principles, but also with regard to tax laws. These constraints are due to the lack of updates of the SCF by the National Accounting Council, which is supposed to be the national standard setter, as well as to the accounting culture of financial statement preparers who are called upon to communicate reliable and comparable information to their users, in particular, the shareholders in order to protect their interests.
ISSN: 2543-3660

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