The Impact of the Application of International Accounting Standards IAS/IFRS on the Algerian Financial Market | ASJP

دراسات اقتصادية
Volume 19, Numéro 1, Pages 195-210
2025-03-09

The Impact Of The Application Of International Accounting Standards Ias/ifrs On The Algerian Financial Market

Authors : Belarbi Kai Errabi . Ghrissi Larbi .

Abstract

Algeria, like other nations, cannot overlook globalization. Its resources, strategic location, and financial market offer opportunities for financial integration. A key requirement is reliable, high-quality information to attract investors. Globally, especially in Europe, financial market growth has been driven by adopting international accounting standards (IAS/IFRS). This article examines the potential impacts of IAS/IFRS adoption in Algeria, focusing on three goals: reducing financial information gaps, enhancing investor attraction, and improving corporate governance of listed companies. Insights are drawn from international studies.

Keywords

Globalization ; IAS/IFRS ; Financial Market

تطورات المعايير المتعلقة بالأدوات المالية ما بين المعايير المحاسبية الدولية "ias/ifrs" والمعايير الدولية للتقارير المالية "ifrs" وأثر ذلك على تنشيط الاستثمار في سوق الأوراق المالية. Financial Instruments Standards Development Between Ias / Ifrs And The International Financial Reporting Standards (ifrs) And Its Impact On The Revitalization Of Investment In The Stock Market

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Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

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Challenges Of Adopting International Accounting Standards And International Financial Reporting Standards (ias, Ifrs), Algeria As An Example, A Literature Review.

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Challenges Of Adopting International Accounting Standards And International Financial Reporting Standards (ias, Ifrs), Algeria As An Example, A Literature Review.

Ahmed Chemseddine Bouarar .
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