المعايير المحاسبية: دراسة مقارنة

Abstract

Many countries around the world have made an effort to create a more efficient accounting professional body that better responds to the demands of today’s market place- nationally and internationally. And make it developing, in the public interest, a single set of high quality, global accounting standard that require transparent and comparable information that contribute to the development of global capital markets. Following the multi form reforms that are taken by Algerian authority, accounting standards and principles applied in practice are not adequate to the new changing environment.