Ifrs for smes as an alternative approach within algeria's financial accounting system reform strategy
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Date
2021
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Publisher
University of Oum El Bouaghi
Abstract
The purpose of this paper is to introduce a new approach within Algeria’s strategy to evaluate and review the Financial Accounting System. We have proposed a model that combines two systems: maintaining the current system to be applied by listed enterprises as well as large joint stock companies after reviewing it with the international standards (Full IAS/IFRS); and adopting The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) applied by SMEs
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Keywords
IFRS for SMEs ; SMEs ; IFRS ; FAS ; IASB ; NORMALIZATION