You are on page 1of 22

.

:
.
:
-
.( IAS/IFRS)





.


( 2010)
.


. .
:
.

:Abstract
The aim of this ressarch essentualy is the stady of the situation of coherence of
the new algerian accounting system with the international accounting standards.
.Inorder to reach this goal , after giving the most important causes and factors that
due to adopt this accountig system even if its linked to the international accountig
novelties or to the radical changes that faced the Algerian economy, and after
describing the most important points of the new accountig system, The reasercher
has made a comparaision between this later and the IAS/IFRS concerning the
conceptual field and the accountig resolution of the greatest problems imposed in the
accountig .The reasercher has reached a main result which the hope is that the new
accountig algerian system coheres in an extrem way with the IAS/IFRS ,instead of
the challenges that will be faced by it in the beginig of the year 2010, related to the
conditions of well practice of this system, thats why will lead to take advantages
aimed from it as undoulted. This fact makes the reaserchers advices on the necessity
of a quick and precise reforming proceedings, which touch the legal ; educational ;
financial and taxical systems inorder to provide a convenient atmosphere for the
application and richening of this system.







:
*
""




.
.
* 1606 19 2002



.

.


.

- -




.
1975

. 25
2007
2010 .
:
-1 .

-2
.
-3
.

:
-1
-2
-3

-4
-5


:
-1 .
-2 : .
-3 ) (1975
.
-4
.
1 : 1973
) (IASC

:
.
.
1-1 :
1973
1



.
2
:
.
.

.
.
-2- 1 :
1973
3
:
: 1973 : 1992


01 1974 "
" 1976




.
1978
. 1984




.
1986
: IOSCO



.

) (FASB 1973 1988

FEE
1989
. 1990
: : 1992



.
": 07 "
1993 " "14

) (SEC
.

FASB

.


1996

.

1997
) (SIC

1998 .
2002

2005
2007 .

2000

) (30

.
2000 ) ( 41
) (12) (14
).(39



2001
IASB 25 2001
24 . 2000
:

.
. .
2001 ) (5 ) (IFRS
. 2006



.
- 2 :

:
.

.



.
) ( IASB

.
: 1- 2 :
- -

.

4
:
: .
:


) (.
: .
:
.
:
)(


.
:2-2 :





.
"



" 5




.




.
-3 - 2 :
) (IFAD
2001 25

:
- ..


.
. .6
.
-4- 2 :

:
. . - - .


.

.
:
.


.
) ( .
.

.
-3 ) (1975
:
1975

.



.


.
) (1975

:
.


.

:
: :
":



7
"


.

8
:
* :

.
.

.


1973
.
* :

.
)
(1975



9



:

.

-


)
.(...
: :




.







.
) (1975

)

10


:
* ((PCN




( (IASC
( (FASB
"
" .10
* - -1975.

:
: .
: .

.
*


:
11
) (1975
.
*
- -

) (1975-

.
*
.
* ) ( 1975


.1988
* )
(1975

11



.

2001
/ 07
11 ).( 74
-4

:
2001

)(CNC


.
-4-1 :
12
:
:
:
- :
. - :
:
-1 - :
) ( . -2 - :
:
) ( .

12

-3 - :
:
:
)( :


:

:
:

.
- 4- :
. - :
:
-1 - :

.
)
( --

.

) ( .
-2 - :


13

) 12(
.

.
- 3 :

.

)78 /
( .
: :

:
- :
) (

- :


- :


-
- :
.

:
:

10 11
16 17 .
:
*
*
*
*
* .
*

.

14


.

.
:


.

:

.
-4-2
:

2007
) 13 (IAS/IFR


:
/ :
:

)
(
-

.

.
:


:
.
:

15




)
(

.
:





.
:





:
. . . . .
:




.

) (

.



.

16








.
/ :
)
(IAS/IFRS
:


)
(IAS/IFRS











.


:

.
.
.

:


.

IAS/IFRS

17


IAS/IFRS


IAS/IFRS

.
.



.


.



.

:

:



.
:



.

18


IAS/IFRS

IAS/IFRS



.

IAS/IFRS

IAS/IFRS

IAS/IFRS

: IAS/IFRS
.






.
-4-3 :
11-07
25 2007


:

:

.
.
:


.
.
.


:



.
%75
((Rsiduel

19


.
:




.

:


.

:




.
:






.




- -
.


.

20

21

1



.
2 www.iasb.org :
3 :
:
21 22 2007 -.
4 :
2005 03
. 178
5 : 2002. .170
6



.
S.Bachagha :pour un rfrentiel comptable algrien qui rpondre aux exigences de lconomie 7
de march,Ed.dar alhoda.algerie,2003,p10
8. : :
2006 .112
, S.bachagha : le nouveau systme comptable et financier , des insuffisances 9
.le Quotidien dOran,29/01/2008.algerie
H.De Bruslerie: Analyse financire et risque de crdit, Ed. Dunod, Paris, 1997, p 113 10
11 . :
- 2008 .17
12 :
* 07/11 74 25 .2007
.
* ) ( 2008
.
13 :
. :
.2008

You might also like