CHOUGUI, Tarik. Consolidation of accounts under accounting practice in Algeria and international accounting standards (IAS/IFRS) - Case study of BCR Setif Group-. Journal of Research in Finance and Accounting, [S. l.], v. 10, n. 01, p. 212–228, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/2866. Acesso em: 9 feb. 2026.