مجلة دفاتر اقتصادية
Volume 16, Numéro 1, Pages 18-36
2025-05-25

Regulatory Convergence Of Algerian Accounting And Tax System In Light Of International Accounting Standards: An Analytical Field Study



Authors : Bouabdellah Abdelouahab . Kouini Chaoui .

Abstract

The study guidelines to conduct additional analysis. An analysis of a sample of professionals was done in order to determine the consequences of the accounting system's installation and to highlight the areas where the financial accounting system's accounting rules and the aspect The study came to several conclusions, the most significant of which was that the accounting system is regarded as a source of financial data. The new accounting system introduced a number of innovations pertaining to the endeavour to draw local accounting closer to international accounting by attempting to reduce the effects of the application and adapt Algerian accounting standards to international accounting standards. The accounting method for taxes.

Keywords

System of accounting ; tax regulations ; international standards for accounting ; Algerian bookkeeping standards

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