Evaluating the imbalances of the Algerian financial accounting system in light of the international accounting reference - a critical and analytical approach - -تقييم اختلالات النظام المحاسبي المالي الجزائري في ظل المرجعية المحاسبية الدولية مقاربة تحليلية نقدية

Abstract

This study aimed to assess the imbalances of the Algerian financial accounting system by criticizing its intellectual and formal frameworks, and their approach to international accounting standards, relying on a number of scientific approaches. This study concluded with several results, some of which relate to the positive effects of applying the financial accounting system, which is in substantial agreement with the prevailing accounting standards during its preparation period, while others were related to major imbalances that this system suffered from, such as the limited conceptual framework that prevented it from being updated in a way that keeps it close to international accounting practices, in addition to the weakness of its formal framework that lacks coordination, arrangement and flexibility in particular, and the lack of readiness of the Algerian accounting environment to respond to the requirements for this system.