Analyzes the extent to which the quality characteristics of financial information are compatible between the financial accounting system SCF and International Accounting Standards IAS/IFRS -A field study of the opinions of a sample of academics and profes

Abstract

Title: Analyzes the extent to which the quality characteristics of financial information are compatible between the financial accounting  system SCF and International Accounting Standards IAS/IFRS -A field study of the opinions of a sample of academics and professionals in Algeria

This study aims to determine the extent of compatibility of the qualitative characteristics of the quality of financial information according  to what is stipulated in the Algerian financial accounting system SCF, compared to what is included in the international accounting and  financial reporting standards (IAS/IFRS), This is done by answering the following problem: “What is the extent of compatibility The  qualitative characteristics of the quality of financial information according to what is stipulated in the financial accounting system and  what is included in the international accounting and financial reporting standards IAS/IFRS?, To answer them, we presented the  qualitative characteristics of useful financial information stipulated in the SCF financial accounting system, projected them and compared  them with the characteristics included in the standards IAS/IFRS, and extracted the compatibility and differences between them. The  study concluded that the qualitative characteristics that Included in the SCF financial accounting system, it is highly consistent with what  it is according to the standards IAS/IFRS, with some insignificant differences.