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...
TRANSCRIPT
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2009
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)2006/2009.(
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:1971…………………….…………………….……02
:1971…..................................................07
:………..………………………………………….09
:)Fixe...............(...........................................09
:)Flottant...........(..........................................10
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:ARAB BANK................................117
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........................................................................................130
:CALPLAST..........................130
:..............................................................133
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1939
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12
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2 .)COURTIERS / BROKERS : (
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:
15
: SWIFTSociety For World Wide International Financial Telecommunication
1971
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SWIFT.
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17
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.FisherFisher :Fisher)1930 (
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:
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(2):M.Beaud , L’Economie mondiale dans les années 80, (Paris, La Découverte 1989)
P133.
)3( :1
200437.
(4) D.T.S : Droits de Tirages Spéciaux.
(5) :Med Daouas,et autres, Techniques Financières Internationales Et couverture
Du Risque De Change,CPU,2007, P27.
)6(:.200395.
(7) : Med Daouas ,référence précédente, P67.
(8): Allamin Mahamat Aboudou : Couverture Des Opérations Sur Le Risque De
Change , La BBC Institut Africain de management«IAM»
( www.memireonline.com)
)9( :.
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(13) : P.Mondher LLALAH, Gestion Des Risques De Taux D’intérêt Et De Change,
De Boek, 1er Edition, 2005, P447.
)14:(.
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:
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::....
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Source : Bernard Raffounier,Axel Haller,Peter Walton, La ComptabilitéInternationale , Edition VUIBERT,Paris, 1997 , page 2.
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:
137
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IAS21.
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IASC1973
:
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IASB
200141
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(72007 )2001 ( :
IFRS
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.
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) (
2007.
) (
) ( ) (
) (
7984 :6980 :.
IASB
-
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(1973.
2006
012010
)
(
) (
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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.
![Page 164: 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 ^](https://reader033.vdocuments.mx/reader033/viewer/2022041702/5e4247e3686e4c311653b913/html5/thumbnails/164.jpg)
.:
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»).