مجلة اقتصاد المال و الأعمال
Volume 10, Numéro 1, Pages 152-170
2026-03-31

The Extent Of The Financial Accounting System (scf) Contribution To Financial Statement Consolidation Practices And Its Impact On The Quality Of Financial Reporting In Groups: A Comparison With International Financial Reporting Standards



Authors : Bellal Abdelhalim . Remmache Kamel .

Abstract

This study aims to examine the contribution of the Financial Accounting System (SCF) to financial statement consolidation practices and its impact on the quality of financial reporting in business groups, compared to International Financial Reporting Standards (IFRS). It explores key concepts related to the SCF, IFRS, and their influence on the quality of consolidated financial reports. The study is based on a questionnaire targeting accounting consolidation specialists, including accountants in business groups, auditors, and accounting experts. The collected data were analyzed using SPSS statistical software. The findings reveal that the Financial Accounting System has not kept pace with recent local and international changes. Since its introduction in 2010, it has not been updated or established a methodology, rules, or conditions for issuing standardized financial statements

Keywords

Financial Accounting System (SCF) ; International Financial Reporting Standards (IFRS) ; Financial Statement Consolidation Practices ; Quality of Consolidated Financial Reports

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