The reality of applying international financial reporting standards in light of the challenges of the accounting environment in Algeria

Abstract

This research aims to try to identify the extent of Algeria's ability to apply international financial reporting standards in light of the challenges of its accounting environment by using a sample of professionals and academics. To achieve the previous objectives, we relied on a questionnaire and the spss v23 program analyzed its results.

  We concluded that despite all the reforms that Algeria has undertaken to make its accounting environment compatible with international requirements, it is still below the required level. Therefore, legislation, laws must be adapted, and any conflict with them removed in order to facilitate their application.