Revue Organisation et Travail
Volume 15, Numéro 3, Pages 106-119
2026-10-26

The Degree Of Ifrs 16 Adoption In Algerian Banks A Case Study At The Bank Of Agriculture And Rural Development (badr)



Authors : Redda Khadidja .

Abstract

This study seeks to demonstrate how well IFRS 16 is being implemented in Algerian banks by taking a look at the accounting treatment of the leases contracts and what impact this has on the financial statements under the Algerian accounting system for both the lessor and the lessee. Given the nature of the subject, a descriptive and analytical approach will be used, as well as a case study at the level of the Bank of Agriculture and Rural Development. Among the findings is that there is considerable convergence between the Algerian and international sides in this area.

Keywords

International Financial Reporting Standard IFRS 16 ; lease contracts ; banks

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