Accounting globalization and the new financial accounting system in Algeria

Abstract

It is recognized that accounting is a social science that evolves with the development, advancement and advancement of society. This article in general focuses on what is the financial relationship with international standards and the extent of its response to contemporary economic aspects brought about by the current financial economic crisis (accounting globalization), which can be considered as a alarm bell that we have warned that many One of the points that were not in the thinking or at least of the interests of many of the interested economists and professionals (accountants), and in terms of the fact that accounting is a social science that interacts with the changes and developments taking place in society as a whole. Yale the compatibility of international accounting standards with the case required by the current stage, particularly with regard to the financial position of the companies or economic units is important