أثر تطبيق معايير الإبلاغ المالي الدولية IAS IFRS على تقييم الأداء المالي للمؤسسة المدرجة في البورصة : دراسة حالة مجمع بيوفارم الجزائر لفترة 2019

الملخص EN

The study aims to measure and analyze the impact of the application of international financial reporting standards ias / ifrs or not on the evaluation of financial performance of the listed company, projected on the BIOPHARM complex listed on the Algiers Stock Exchange.

To achieve this objective, the analytical approach was used to analyze the theoretical relationship between the study variables in addition to the case study methodology in the applied side where the content analysis of the biofarm financial statements for 2019 was conducted.

A number of results were reached, the most important of which is that the application of IFRS in the preparation of the financial statements positively affects financial profitability in particular and the financial performance in general, through the presentation of high-quality financial information reflecting the true financial situation of the institution, on which it depends.

Shareholders in making appropriate decisions.

Key Words: International Financial Reporting Standards, Financial Performance, Financial Accounting System, Algiers Stock Exchange, International Accounting Standards, national chart of accounts, Financial informations.