Financial instruments: diversity and accounting issues, religion

Modern finance, marked by growing complexity, encompasses both traditional instruments and innovative tools with technological, digital and ethical dimensions. These instruments offer new financing and risk management possibilities, while also raising accounting, financial and religious issues. Internationally, IFRS standards emphasize fair value and transparency, while in Algeria, the SCF takes up the spirit of these standards with local specificities. At the same time, Islamic finance, governed by the AAOIFI, reflects the integration of religious principles into regulation. Thus, the diversity of instruments is not limited to their economic function: it raises questions about the relevance of standards, market stability and their compatibility with religious ethics, hence the need for a global analysis adapted to emerging economies such as Algeria.

Autorentext

Dr. GUERROUDJ Ludmila, PhD in auditing and accounting, teaches international accounting standards and works in the banking sector. Author of several scientific publications, I combine academic and practical expertise, with an interest in standardization, Islamic finance and auditing.