Benguetib, ali, and dallel hattab. “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, no. 01 (June 2, 2019): 01–23. Accessed April 2, 2026. https://journals.univ-msila.dz/index.php/jorfa/article/view/8456.