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La comptabilité en Syrie

Author

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  • Riad Abdulraouf

    (ESM - ESM - Institut d'Administration des Entreprises (IAE) - Metz)

Abstract

Plusieurs facteurs historiques ont ralenti l'organisation de la profession comptable en Syrie. De plus, le mode de régulation économique national par la planification centralisée a contribué à ce retard. Mais, actuellement une transition vers une économie de marché plus ouverte est enclenchée. Des entreprises et banques privées sont autorisées, et le marché financier va commencer ses activités à Damas à partir de 2006. Ces changements importants imposent un développement réel de la profession pour répondre aux nouveaux besoins des investisseurs. À ce titre, il semble également important de réformer les règlements, les institutions, et les normes nationales syrienne pour garantir la qualité des services comptables.

Suggested Citation

  • Riad Abdulraouf, 2006. "La comptabilité en Syrie," Post-Print halshs-00548042, HAL.
    • Handle: RePEc:hal:journl:halshs-00548042
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548042
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    References listed on IDEAS

    as
    1. Neil Garrod & Ivan Turk, 1995. "The development of accounting regulation in Slovenia," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 749-764.
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    3. Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
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