Impact of accession to the World Trade Organization (OMC) on the market of accounting services under accounting reform policies in Algeria

Abstract

Through this research -Impact of accession to the World Trade Organization (OMC) on the market of accounting services under accounting reform policies in Algeria-, we’ll studied the WTO guidelines to liberate services at international level, especially with the accounting profession, and the impact of Algeria's orientation towards accession to this organization, with the launch by the authorities of a number of reforms that have affected both the practice of accounting by the development of the financial accounting system as part of the application, and adopting international accounting standards (IAS-IFRS) and restructuring professional accounting bodies through the 10-01 law