Hadj kouider, GOURINE. “Requirement for Applying the International Standard of Accountancy (IAS16) Within the Algerian System Of Financial Accountancy (SCF)”. Regional Studies Journal (RSJ) 9, no. 26 (April 1, 2012): 95–119. Accessed September 10, 2025. https://edusj.uomosul.edu.iq/index.php/rsj/article/view/48275.