SCF in Algeria: understanding the accounting framework
Algerian Financial Accounting System
SCF refers to the Algerian financial accounting system. We check its application to our activity using official sources.
Law 07-11 of 25 November 2007 establishes SCF. Article 62 of ordinance 08-02 of 24 July 2008 changes its effective date to 1 January 2010. If our activity falls under SCF, we also check implementing texts. We consult JORADP texts and Algerian DGI resources to confirm accounts, statements and formalities for our circumstances. We separate accounting rules, tax filings and software choice. Rates and dates need validation before configuration.
Official source, accessed : JORADP : loi 07-11 (p. 3).
Official source, accessed : JORADP : ordonnance 08-02, article 62 (p. 16).