IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01901025.html
   My bibliography  Save this paper

L'intégration des normes comptables internationales IAS-IFRS dans les systèmes comptables francophones : cas du Système Comptable Financier algérien

Author

Listed:
  • Djamel Khouatra

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

Abstract

This communication presents the new accounting system called Financial Accounting System (FAS) adopted and implemented by Algeria from 2010. The FAS was born from the National Accounting Plan (NAP) overhaul of 1975, which replaces himself French General Accounting Plan (GAP) 1957. The Algerian FAS can be considered a hybrid accounting system consists of a conceptual framework by explicit reference to international accounting framework of the IASB, and an Accounting Plan of french inspiration. This paper explains why Algeria has partially adopted the IFRS for hybridization keeping an Accounting Plan.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:hal-01901025
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901025
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01901025/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-02145364, HAL.
    2. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2012. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 18(1), pages 9-37.
    3. repec:dau:papers:123456789/1858 is not listed on IDEAS
    4. Ray Ball, 2006. "International Financial Reporting Standards (IFRS): pros and cons for investors," Accounting and Business Research, Taylor & Francis Journals, vol. 36(S1), pages 5-27.
    5. repec:dau:papers:123456789/468 is not listed on IDEAS
    6. Soufyane Frimousse & Jean-Marie Peretti, 2006. "L'émergence d'une gestion des ressources humaines hybride au Maghreb," Post-Print hal-01795253, HAL.
    7. Nacer Eddine Sadi, 2012. "Epistémologie de la normalisation comptable dans les pays en transition à l économie de marché," Grenoble Ecole de Management (Post-Print) hal-00691022, HAL.
    8. Djamel Khouatra, 2014. "Evolution et diversité des systèmes comptables : le cas des systèmes comptables francophones," Post-Print hal-01409199, HAL.
    9. Djamel Khouatra, 2014. "Evolution Et Diversite Des Systemes Comptables : Le Cas De Systemes Comptables Francophones," Post-Print hal-01899754, HAL.
    10. Bernard Colasse, 2011. "La crise de la normalisation comptable internationale, une crise intellectuelle," Post-Print halshs-00576951, HAL.
    11. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," ACCRA, Association francophone de comptabilité, vol. 16(3), pages 153-175.
    12. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    13. Bernard Raffournier, 2007. "Les oppositions françaises à l'adoption des IFRS : examen critique et tentative d'explication," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 21-41.
    14. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(3), pages 153-175.
    15. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
    16. repec:dau:papers:123456789/5803 is not listed on IDEAS
    17. Bernard Colasse, 2004. "Harmonisation comptable internationale: la résistible ascension de l'IASC-IASB," Post-Print halshs-00153465, HAL.
    18. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print hal-00481562, HAL.
    19. Samir Ayoub & Keith Hooper, 2009. "Les freins culturels à l'adoption des IFRS en Europe : une analyse du cas français," Post-Print halshs-00456196, HAL.
    20. Bernard Colasse, 2011. "La crise de la normalisation comptable internationale, une crise intellectuelle," ACCRA, Association francophone de comptabilité, vol. 17(1), pages 156-164.
    21. repec:dau:papers:123456789/9662 is not listed on IDEAS
    22. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-00576949, HAL.
    23. Philippe Danjou & Peter Walton, 2011. "La légitimité du normalisateur comptable international IASB : Commentaires sur « Normalisation comptable internationale : le retour du politique ? »," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 17(3), pages 101-114.
    24. repec:dau:papers:123456789/8901 is not listed on IDEAS
    25. Bernard Colasse, 2011. "La crise de la normalisation comptable internationale, une crise intellectuelle," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 17(1), pages 156-164.
    26. Nacer Eddine Sadi, 2012. "Epistémologie de la normalisation comptable dans les pays en transition à l économie de marché," Post-Print hal-00691022, HAL.
    27. repec:dau:papers:123456789/4417 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Djamel Khouatra, 2014. "Evolution Et Diversite Des Systemes Comptables : Le Cas De Systemes Comptables Francophones," Post-Print hal-01899754, HAL.
    2. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    3. Alain Burlaud & Geneviève Causse, 2018. "Accounting: what balance is there between universality and contingency?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 1-89, February.
    4. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.
    5. Mohamed Rachid Ouezzani & Youssef Alami, 2014. "The Effects of Various Choices of IFRS Implementation on the Relevance of Accounting Information," Accounting and Finance Research, Sciedu Press, vol. 3(3), pages 1-12, August.
    6. Anne Maurand-Valet & Agnès Paradas, 2011. "Norme Iso 14001 Et Gestion Des Ressources Humaines (Grh). Etude Du Cas D’Une Petite Entreprise (Pe) Par Une Methodologie Hybride," Post-Print hal-02539220, HAL.
    7. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.
    8. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    9. Haas Jerome, 2013. "Towards a Comprehensive Appraisal of Global Accounting Harmonization: About the “Desirability” of IFRS – A Comment on Ramanna’s “The International Politics of IFRS Harmonization”," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 1-16, January.
    10. Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "Le contrôle de gestion comme savoir légitime. Étude sur la fabrique d'un mythe rationnel," Post-Print halshs-00677927, HAL.
    11. Anne-Sophie Fernandez & Françoise Pierrot, 2012. "Une Lecture Strategique Du Processus D'Harmonisation Comptable Internationale : Le Cas Des Relations Entre Le Fasb Et L'Iasb," Post-Print hal-00937915, HAL.
    12. Rouba Chantiri-Chaudemanche, 2012. "Quand Normalisation Comptable Et Rhetorique Font Bon Menage ... Un Essai D'Organisation De La Litterature," Post-Print hal-00936631, HAL.
    13. Sana Saidi & Mohamed Sellami, 2011. "Communications publicitaires des cabinets d'audit et d'expertise comptable en France : Une étude exploratoire," Post-Print hal-00650569, HAL.
    14. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    15. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    16. Reviewed by: Abderrazak Belabes, 2019. "Valentino Cattelan (Editor), Islamic Social Finance: Entrepreneurship, Cooperation and the Sharing Economy Routledge, London, Reviewed by: Abderrazak Belabes مراجعة كتاب التمويل الإسلامي الاجتماعي: ري," Book reviews and book reports published in the Journal of King Abdulaziz University: Islamic Economics. 752, King Abdulaziz University, Islamic Economics Institute..
    17. Madina Rival & Olivier Vidal, 2012. "Politique et comptabilité : quels liens pour quels enjeux ?," Post-Print halshs-00709763, HAL.
    18. Francesco Gangi & Jérôme Méric & Rémi Jardat & Lucia Michela Daniele, 2019. "Business for society," Post-Print hal-02382307, HAL.
    19. Marc de Bourmont, 2014. "De l'évaluation des actifs et de la nécessité de développer des outils comptables de « l'après-crise »," Post-Print hal-01899199, HAL.
    20. Hervé Kohler & Anne Le Manh, 2014. "Etude Exploratoire De La Participation Au « Due Processus » De L'Iasb De L'Industrie Des Telecommunications, Dans Le Cadre Du Projet « Revenue Recognition »," Post-Print hal-01899618, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01901025. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.