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: | |
| كلمات المؤلف المفتاحية: |
Accounting Consolidation | Accounting Standards | Financial Accounting System (FAS) | Shareholder Interests | Tax Legislation
|
| رابط المحتوى: |
عدد مرات التحميل
7
| LEADER | 01939nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 2199783 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 427906 |a Djafri, Omar |e Author | ||
| 245 | |a Constraints in Preparing Consolidated Financial Statements between the Algerian FAS and IFRS | ||
| 260 | |b جامعة الشهيد حمه لخضر الوادي |c 2024 |g جانفي | ||
| 300 | |a 1015 - 1026 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a مبادئ المحاسبة |a المحاسبة المالية |a معايير المحاسبة |a البيئة الاقتصادية |a الجزائر | ||
| 692 | |b Accounting Consolidation |b Accounting Standards |b Financial Accounting System (FAS) |b Shareholder Interests |b Tax Legislation | ||
| 773 | |4 الاقتصاد |6 Economics |c 067 |e Journal of the Economics of Finance and Business |f Mağallaẗ iqtiṣād al-māl wa al-aՙmāl |l 002 |m مج8, ع2 |o 1985 |s مجلة اقتصاد المال والأعمال |v 008 |x 2543-3660 | ||
| 856 | |u 1985-008-002-067.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1454374 |d 1454374 | ||
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The IASB's Work on the Review and Post-Review of the Conceptual Framework for Financial Reporting
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Convergence or Divergence: A Comparison of IFRS Standards and AAOIFI Standards for Financial reporting in Algerian context
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The Impact of Internal Audit Functions on the Quality of Financial Statements
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Effects of Application of IFRS on the Quality of Financial Statements in SMEs
بواسطة: Al-Khafaji, Bashaeer Khuthair Abbas منشور: (2018)
