Accounting Treatment of Financial Instruments Under the Algerian Financial System and International Standards: An Analytical Case Study of the SAIDAL Group

Abstract

Financial instruments constitute a fundamental component of contemporary accounting reports due to their role in representing and assessing the financial resources and obligations of economic institutions. With the ongoing development of the international accounting environment, it has become essential to examine the extent to which the Algerian Financial Accounting System aligns with international standards, particularly regarding the recognition, measurement, and disclosure of financial instruments. This study aims to analyze the accounting treatment of financial instruments within the SAIDAL Group by comparing the practices adopted under the Algerian Financial Accounting System with the requirements of relevant international accounting standards, specifically IFRS 9. The study adopts a comparative analytical approach based on the official financial data of the Group, with the objective of identifying areas of convergence and divergence, and proposing mechanisms to enhance financial disclosure in line with international transparency requirements.