مجلة الباحث
Volume 25, Numéro 1, Pages 263-283
2025-12-30

Income Measurement And Recognition In The Algerian Financial Accounting System (scf): Opportunities And Challenges



Authors : Guezzoun Mohammed Larbi . Souici Houari .

Abstract

This study aims to examine the nature, measurement, and disclosure of income within accounting thought and accounting references, particularly international ones, to understand the reasons for its diversity and the foundations upon which it is based. It also studies and analyzes the challenges and problems of income measurement and disclosure within the Algerian financial accounting system (SCF) by examining accounting thought and accounting references, especially international ones. To address the problem of the study, the appropriate descriptive approach was adopted through the analysis of accounting references and literature, in addition to the analysis of various legal and regulatory texts related to the financial accounting system (SCF), using the international accounting reference and accounting theory. The study concluded with several results, including; The diversity of economic and accounting income concepts has enriched accounting thought with numerous accounting alternatives and helped crystallize the concept of capital preservation as the constraint through which income is calculated. It is noted in the Algerian financial accounting system the complete absence of the concept of capital maintenance, the basic determinant of methods for measuring assets and profit, contrary to what is found in the Anglo-Saxon accounting references. The study made it possible to examine some of the imbalances that exist at the level of the Algerian financial accounting system, which sometimes reach the point of contradiction between its components, which requires speedy treatment and control in order to create a kind of harmony between its legal texts.

Keywords

Accounting income; Income measurement; Conceptual framework V.18; IFRS 15; SCF; IASB.

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