chougui, tarik (2025) “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, 10(01), pp. 212–228. Available at: https://journals.univ-msila.dz/index.php/jorfa/article/view/2866 (Accessed: 9 February 2026).