دور تبني معايير إعداد التقارير المالية الدولية LAS/IFRS في جذب الإستثمار الأجنبي المباشر في الجزائر، من خلال النظام المحاسبي الجديد SCF -دراسة حالة شركة عدوان للكيماويات بمستغانم -

Abstract

This study aims to determine the importance and the role of the adoption of IAS/IFRS in attracting FDI and facilitating the reading of financial statements in Algeria, by applying the new financial accounting system SCF, using descriptive and analytical approaches and also by conducting a thorough study to determine the state ADWAN Chemical company in Mostaganem. The study concluded that despite the efforts that are implemented by the state to improve the investment conditions, it remains still not attractive to FDI, according to reports established by the International Investment Climate Indices. The adoption of IAS/IFRS contributes to increasing FDI flows through SCF and facilitates the reading and analysis of financial statements, but the omission of updates in International Accounting Standards may affect its flows.