Ghouzi, Mohamed Larbi2025-05-252025-05-2520211112-9255http://dspace.univ-oeb.dz:4000/handle/123456789/22530The 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 SMEsenIFRS for SMEs ; SMEs ; IFRS ; FAS ; IASB ; NORMALIZATIONArticle