تحليل مدى توافق خصائص جودة المعلومات المالية بين النظام المحاسبي المالي SCF ومعايير المحاسبة الدولية IAS/IFRS -دراسة ميدانية لآراء عينة من الأكاديميين والمهنيين في الجزائر-

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-

Abstract

     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.