164
ŗƒŕŶŬƃŒ ŗƒűŒŧƀƆƒťƃŒ ŗƒŧőŒŨŞƃŒ ŗƒŧƍƌƆŞƃŒ ƑƆƄŶƃŒ ŚšŕƃŒ ƍ ƑƃœŶƃŒ ƅƒƄŶřƃŒ ŖŧŒŨƍ ŧŰŤƃ ŜœšƃŒ ŗŶƆœŞ - ŗƈřœŕ - ŧƒƒŪřƃŒ ƅƍƄŵ ƍ ŗƒťœŮřſƙŒ ƅƍƄŶƃŒ ŗƒƄƂ ŧƒřŪŞœƆƃŒ ŖťœƌŬ ¾ƒƈ ŘœŕƄűřƆ ƇƆŰ ŗƆťƀƆ ŖŧƂŦƆ ŕŪœšƆ ŭŮŤř ŗ ƱřƺƴƘƫř : ťŒťŵō ŔƃœűƃŒ : Řšř ŻŒŧŬō : ƑſƍŬ žŧœű ť . ƒƂš ƑƈœƒƄƆ ƅ ŗŬſœƈƆƃŒ ŗƈŞƃ : * Ŕ . ŧ . ƓƆŷ ¿ŕţũ ƅŕŸƅŔ ƇƔƆŸśƅŔ ŨŕśŬŌ ũŲŦƅ ŞŕţƅŔ řŸƈ੠Ɠ - řƊśŕŗ - řƊŠƆƅŔ ūƔœũ * ŧ . ƇƔƄţ ƓƊŕƔƆƈ ũŲŕţƈ ŨŕśŬŌ řŸƈ੠ūŕŗŷ Śŕţũž ŽƔųŬ - ũũƂƈ řƊŠƆƅŔ * ŧ . ƑſųŰƈ ƒũŕƂŷ ũŲŕţƈ ŨŕśŬŌ ũŲŦƅ ŞŕţƅŔ řŸƈ੠řƊśŕŗ - ƏŲŷ Ŕ řŮƁŕƊƈƅ * ŧ . ŧƈţŌ ƒũŕƈŷ ũŲŕţƈ ŨŕśŬŌ ũŲŦƅ ŞŕţƅŔ řŸƈ੠řƊśŕŗ - Ŕ ƏŲŷ řŮƁŕƊƈƅ Ş ƇŒƍ 2009

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Page 1: W U v l R W q R g e R W g Q R h ^ R W g ^ R v R Z a U R S ...houssamking.yolasite.com/resources/أثر-تغيرات-أسعار-الصرف-على...W U v l R W q R g e R W g Q R h ^

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1971

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IASC1973

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IASCF

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) (

2007.

) (

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7984 :6980 :.

IASB

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2006

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IAS / IFRS.

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:

.:

1 ..2004

2 . .

2004.

3 ...

.

4 ..2007:IAS/IFRS

2008.

5 . .

2003/2004.

6 ..2002/2003.

7 ..2003.

8 ...

2000.

9. .

2005

10 ..1

1995

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11 ..2

1999.

12...

2001

13. :

1999.

14.. --

2004.

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.:

1. Bernard Raffounier, Axel Haller, Peter Walton , Comptabilité Internationale ,

Edition Vuibert , 1997

2. Robert Obert , Aperçu Historique Sur l’évolution De l’IASC , Paris, 2003

3. Bernard Raffounier, Les Normes Comptables Internationales (IFRS/IAS),

2eme Edition , Economica ,2005

4.Anne Le Manh et Catherine Maillet , Normes IFRS , Edition Foucher , 2007

5.Med Daouas,et autres, Techniques Financières Internationales Et couverture

Du Risque De Change,CPU,2007.

6.P.Mondher LLALAH, Gestion Des Risques De Taux D’intérêt Et De Change,

De Boek, 1er Edition, 2005, P447

7.M.Beaud , L’Economie mondiale dans les années 80, (Paris, La Découverte 1989)

.:

1 ..

2004

2. Bourkaib Abderrahmane Adnane, Les Normes Comptables Internationales

IAS/IFRS Et Les Perspectives De Leur Adoption En Algérie , Thèse De

Magistère, L’Université D’Alger , 2006/2007.

3. Ben Youcef Fatima, La Politique De Change En Algérie (Avec Référence A

L’Albanie) Thèse De Magistère, L’Université D’Alger, 2005/2006.

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.:

1 .

05/2005:

*. :.

* ..

2. Revue Française De Gestion , n° 147- novembre/décembre 2003, édition

Lauisier , Contrôle externe( modalité et enjeux), deux articles de :

*Peter Walton , Les Normes Comptables Internationales (Origine,Pratique Et

Enjeux).

* Christian Hoarau , Place Et Rôle De La Normalisation Comptable En

France.

.:

1.www.univ-skikda.dz( M.Zaatri, Séminaire sue les normes comptables

internationales, Skikda 11et 12 juillet 2005).

2.www.iasb.org, le site officiel de l’IASB

3.www.focusifrs.fr

4.www.onecc.dz

5.www.memireonline.com( Allamin Mahamat Aboudou : Couverture Des

Opérations Sur Le Risque De Change , La BBC Institut Africain de

management«IAM»).