Ifrs for smes as an alternative approach within algeria's financial accounting system reform strategy

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dc.contributor.authorGhouzi, Mohamed Larbi
dc.date.accessioned2025-05-25T21:40:07Z
dc.date.available2025-05-25T21:40:07Z
dc.date.issued2021
dc.description.abstractThe 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
dc.identifier.issn1112-9255
dc.identifier.urihttp://dspace.univ-oeb.dz:4000/handle/123456789/22530
dc.language.isoen
dc.publisherUniversity of Oum El Bouaghi
dc.subjectIFRS for SMEs ; SMEs ; IFRS ; FAS ; IASB ; NORMALIZATION
dc.titleIfrs for smes as an alternative approach within algeria's financial accounting system reform strategy
dc.typeArticle
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