614 588 2017 2 10

1112 – 7163 P-
2588 – 1892 E-
http://elwahat.univ-ghardaia.dz

WTO

GATS

salahsoualem@yahoo.fr

WTO
 614 588 2017 2 10

The future of the Accounting Profession in Algeria in a Bid to

Join the World Trade Organization (WTO)
- Special reference to the General Agreement on Trade in
Services (GATS -
Abstract-

This study aims to awaken thinking and stir debate around the
future vision of the accounting profession in Alegria in endeavor to
affiliate to World Trade Organization (WTO). So the study tries to
touch the potential effects and the potential repercussions that could
leave to join the future of this organization and the reflections that
may result from this affiliation on the future and the practice of the
accounting profession in Algeria. The study also takes in to
consideration the main principles that state Member adhere to when
they gain Membership in this organization, with shedding light on the
effect of each principles of the accounting profession and its
practitioners in Algeria.

Keywords –

World Trade Organization, the General Agreement on Trade in

Services, the accounting profession

-
1995

589
 614 588 2017 2 10

GATS

590
 614 588 2017 2 10

2
.
:

:
.1

GATS
. .2
. .3
.4

.5

. -

591
 614 588 2017 2 10

-
GATS
. -
. -
-
.

1947 GATT

592
 614 588 2017 2 10

1966 5

1993 1947

01

23 1947

13 1949
38 1951
26 1956
26 1961 1960
62 1967 1964

102 1979 1973

123 1993 1986

Source : Michel RAINELLY, L’Organisation Mondiale du

Commerce, 6 ème édition, Ed.la découverte, paris, 2002, P51.

593
 614 588 2017 2 10

Punta Deleste 1986

117 1994 15

594
 614 588 2017 2 10

GATS
2


WTO
6

595
 614 588 2017 2 10

1995 01 01
GATS
(GATS)

29
155
8
12
1

3
4

5
6

596
 614 588 2017 2 10

8
9
10
11
12

597
 614 588 2017 2 10

10

10

11

12

13

4
:

598
 ‫‪614‬‬ ‫‪588 2017 2‬‬ ‫‪10‬‬

‫‪14‬‬

‫‪1994‬‬

‫‪.‬‬

‫ی‬ ‫ی‬
‫‪:‬‬
‫‪1494‬‬ ‫‪‬‬

‫‪418‬‬ ‫‪415‬‬

‫‪599‬‬
 614 588 2017 2 10

15

600

. ‫ی‬
.
‫ی‬
16

1291 1096

1970 1495 
1494 Louca Paciolo-

600
 ‫‪614‬‬ ‫‪588 2017 2‬‬ ‫‪10‬‬

‫ی‬ ‫ی‬
‫ی‬

‫‪.‬‬

‫‪17‬‬

‫ی‬
‫ی‬ ‫ی‬ ‫ی‬
‫‪18‬‬
‫ی‬
‫‪1971‬‬ ‫‪‬‬

‫‪601‬‬
 614 588 2017 2 10

‫ی‬ ‫ی‬
.

(IASC)

. 19

602
 614 588 2017 2 10

20

1991 27 08 91

15 -96 136
1996

21

SCF

22

10

603
 614 588 2017 2 10

IFAC IASB

23

01 10 
. 12 84

"
"

08 91
24

604
 614 588 2017 2 10




:
2011 01 27 

25

2011 02 16 

26

26 202 11 
27
2011

605
 614 588 2017 2 10

2011 24 393 11 

28

GATS)
(WTO 1995

GATS)

29

606
 614 588 2017 2 10

155

30

31

607
 614 588 2017 2 10

1991
08 91
01 10 2010

32

608
 614 588 2017 2 10

609
 614 588 2017 2 10

.
-

.
-

610
 614 588 2017 2 10

-
.
-

-
.

611
 614 588 2017 2 10

579 1982
2

150 2004
3

60 2000
4

171 2002
5
173
6
231 1998
… … 7

86 1996
8

2012 26 24
4 –
9

182 2001
10

121 120 2001

11

.
03
70 69 2011 2010

612
 614 588 2017 2 10

12

www.tas.gov.eg/NR/.../SummaryofGATSArabic.doc
2015 03 15
13

183
14

72
15

26 2007
16

31 2002
17

48 2009
18

(IAS-IFRS)
18 17 NSCF
2010
19

2011 30 29 "
–

: 20

)
1249 – 2010
21

2011 30 29

- 22

29 :
2011 30

613
 614 588 2017 2 10

23

2012 2010
:

125 124 2012 2011

2010 29 1431 16 01 - 10 24

2010 07 11 42
25

2011 02 02 07
26

2011 02 20 11
26 1432 23 202 - 11 27

2011
2010 11 30 65
1432 28 393 - 11 28

2011 24

2011 11 30 65
29

.2006
30

5 2010 1 24
31
6
32

(AIS)

2011 14 13

614