مدى توافق الإطار القانوني والتنظيمي لتوحيد حسابات مجمع الشركات في الجزائر مع معايير المحاسبة الدولية –دراسة تحليلية-

Abstract

 The aim of this study is to show the dimensions of the legal and regulatory framework for the consolidation of accounts in Algeria, and its compatibility with international accounting standards. the study included the legal framework -which is represented in the Algerian commercial law - and the regulatory framework - which is represented in the financial accounting system - for the consolidation of accounts at the local level, but at the international level, we touched on international accounting standards. The study concluded that Algeria has taken several steps towards activating procedures for consolidating accounts and achieving compatibility with international accounting practice, but its accounting system is not flexible, contrary to international accounting standards for consolidation of accounts that were modified before and after the issuance of the financial accounting system in Algeria.