سعيد, نورالدينعز الدين, فؤاد2024-01-312024-01-312024-01-25سعيد، نورالدين. عز الدين ، فؤاد . واقع المحاسبة عن الأدوات المالية وفقاً للنظام المحاسبي المالي الجزائري (scf)ومعيار الإبلاغ المالي التاسع Ifrs 09 –التوافق وقابلية التحديث . مجلة المنهل الإقتصادي. مج 06. العدد02. 2024/01/25 . جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]2602-7968https://dspace.univ-eloued.dz/handle/123456789/32275مقالThis study aims to identify the reality of accounting for Algerian financial instruments compared to IFRS 09, in order to determine the compatibility of the financial accounting system (SCF) and international financial reporting standards with regard to accounting for financial instruments, as well as the requirements of modernization to keep pace with developments in the international arena, where the theoretical side dealt with a comprehensive presentation of accounting for financial instruments in accordance with both (SCF) and (IFRS9), and in order to reach the objectives of the research, this study was supported by a theoretical aspect, In which a questionnaire was relied on to process and analyze data using SPSS V22 software, the study concluded that the accounting of financial instruments is incompatible with (SCF) and the requirements of (IFRS9), which must be constantly updated to comply with the requirements of International Financial Reporting Standards.Arالأدوات المالية ; محاسبة الأدوات المالية ; النظام المحاسبي المالي ; معايير الإبلاغ المالي الدوليةFinancial Instruments; Accounting For Financial Instruments; Financial Accounting System; International Financial Reporting Standard.Article