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Evolution Et Diversite Des Systemes Comptables : Le Cas De Systemes Comptables Francophones

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  • Djamel Khouatra

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

The research question that is the subject of our discussion is the following. IAS-IFRS standards that the global spread is increasing, it can meet the information needs of different users of accounting information. The central hypothesis is to say that the uniqueness of an accounting model that applies globally through the development of IAS-IFRS is a myth. Accounting systems of the private sector and the public sector to converge closer to the IASB accounting standards. It consists of international accounting standards IAS-IFRS, supplemented by interpretations akin to an Anglo-Saxon accounting system. But the French continental accounting systems maintain characteristics that give them a relative autonomy from the international accounting standards Anglo-Saxon of the IASB.

Suggested Citation

  • Djamel Khouatra, 2014. "Evolution Et Diversite Des Systemes Comptables : Le Cas De Systemes Comptables Francophones," Post-Print hal-01899754, HAL.
    • Handle: RePEc:hal:journl:hal-01899754
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899754
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    References listed on IDEAS

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    1. Djamel Khouatra, 2016. "L'intégration des normes comptables internationales IAS-IFRS dans les systèmes comptables francophones : cas du Système Comptable Financier algérien," Post-Print hal-01901025, HAL.

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