Benguetib, ali, and dallel hattab. 2019. “The Importance of Preparing and Presenting Financial Statements in Accordance With the SCF and International Accounting Standards - a Comparative Study Between IAS 01 and SCF”. Journal of Research in Finance and Accounting 4 (01):01-23. https://journals.univ-msila.dz/index.php/jorfa/article/view/8456.