Semestre 1

In the era of economic and financial globalization, International Financial Reporting Standards (IFRS) have become the global language of business. This module provides a comprehensive exploration of the IFRS framework, which is essential for ensuring transparency, comparability, and efficiency in international financial markets.

For students specializing in Accounting and Auditing, this unit serves as a bridge between theoretical accounting principles and international practice. You will explore how companies transition from local accounting systems (such as the Algerian SCF) to international standards, gaining a deep understanding of the concepts and technicalities involved in this shift.

• Notes to Students: 
  - Success in auditing today requires more than just knowing how to balance books; it requires the ability to interpret financial data through a global lens. This course is your first step toward becoming an internationally recognized accounting professional."
  - Regular participation in the forums and timely completion of the weekly quizzes are highly recommended to ensure success in the final examination.