Contributions of the National Accounting Council to the Effective Implementation of the Financial Accounting System

Abstract

In 2010, Algeria introduced a new accounting system to replace the national accounting scheme that had been in effect for over thirty years. In the early stages of its implementation, practitioners in Algeria faced numerous difficulties and obstacles. To overcome these challenges, the bodies overseeing the accounting profession issued instructions and technical directives, while hosting various training courses and seminars to facilitate the effective application of the Financial Accounting System."