أهمية قائمة تدفقات الخزينة في تفعيل الإفصاح المحاسبي في ظل النظام المحاسبي المالي الجزائري : دراسة ميدانية لعينة من الأكاديميين و المهنيين المحاسبين في مدينتي ورقلة و الوادي

الملخص EN

This study aims to find out the views and perspectives of both academics and professionals, accountants about the importance of list flows Treasury in promoting accounting disclosure of the financial statements of economic institutions Algerian.

The study concludes the lack of difference between the views and opinions of both academics and professionals about the importance of list flows Treasury in promoting accounting disclosure, they provide useful information to make many decisions and preference for the indirect method for the direct method due to the ease of understanding of what it discloses by users of financial statements, as well as its contribution to the analysis of the financial situation of the institution.