بوجاجة إبراهيمبولحية عفاف2024-06-022024-06-022024-05-02بوجاجة ،إبراهيم. بولحية ،عفاف . تقنية التجميع المحاسبي بين المرجعية المحاسبية الجزائرية والمرجعية المحاسبية الدولية: دراسة تحليلية مقارنة . مجلة إقتصاد المال والأعمال. مج 09. العدد01. 2024/05/02 . كلية العلوم الإقتصادية والتجارية وعلوم التسيير. جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]2543-3660https://dspace.univ-eloued.dz/handle/123456789/33000This research paper seeks to identify the concepts related to the issue of accounting Consolidation in addition to highlighting the differences between commercial law and (SCF), and between (SCF) and international accounting standards, and in order to achieve this purpose, the research provides a comparative analytical study between the Algerian accounting framework and the international framework. In the end, the research paper concluded with a set of results, the most important of which is the existence of some differences between SCF and commercial law, such as links between companies, so that we found that commercial law was limited to financial links, while SCF added operational links, as well as we concluded that although SCF is compatible with the international frameworkin terms and concepts related to aggregation, unlike commercial law, both lack a clear legal framework that regulates the process of compiling accounts .arالقوائم المالية المجمعةطرق التجميعالنظام المحاسبي الماليمعايير المحاسبة الدوليةالرقابةConsolidated financial statementsConsolidationmethodsFinancial Accounting SystemInternational Accounting StandardsControlArticle