L’ALGÉRIE ET LES STRATÉGIES DE NORMALISATION COMPTABLE FACE AUX IAS/IFRS

Abstract

This article is the result of a research on the strategy of accounting standard-setting of Algeria, in the context of the transition of its economy to a market economy. The research presented, of a qualitative nature, is axed on the study of strategies of accounting setting in relation to IAS/IFRS and the new Algerian accounting system.