ولاية سوق اهراسBIOPEER‫إﻣﻜﺎﻧﻴﺔ‬‫ﺗﻄﺒﻴﻖ‬ ‫ﻣﻌﺎﻳﻴﺮ‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫اﻟﺪوﻟﻴﺔ‬ ‫ﻓﻲ‬ ‫اﻟﻤﺆﺳﺴﺎت‬ ‫اﻟﺼﻐﻴﺮة‬ ‫و‬ ‫اﻟﻤﺘﻮﺳﻄﺔ‬ ‫دراﺳﺔ‬‫ﺣﺎﻟﺔ‬ ‬

Abstract

This study aims to know the extent to which international accounting standards can be applied in small and medium-sized enterprises. The study focused on small and medium enterprises, representing 95% of all institutions around the world, and then a historical review of international accounting standards. Where their concept and application, with the study of the contents of some criteria in terms of purpose and scope. The study focused on the international accounting standard for SMEs and its objectives and features. The importance of this standard is to reduce the burden on small and medium-sized enterprises that need to use international accounting standards because they reduce the previously required measurement and disclosure requirements. Institutions. We used the questionnaire in which we tried to find out the extent to which international accounting standards could be applied in small and medium enterprises, and to find out whether international accounting standards are consistent with accounting in SMEs.