الإفصاح المحاسبي وفق النظام المحاسبي المالي و مدى توافقه مع معايير المحاسبة الدولية

الملخص EN

Algeria has adopted the financial accounting system to keep pace with international accounting requirements and facilitate understanding of financial statements and the delivery of the necessary information to its users.

Accounting disclosure was one of the biggest challenges that faced this change.

Through this study, we aim to get acquainted with the accounting disclosure according to the financial accounting system and the extent of its compatibility with IAS.

The study included a preliminary presentation of the various theoretical related to disclosure according with IAS, then reading and analyzing the laws that include the financial accounting system and the financial statements, then make a comparative study between them.

The study concluded that the financial accounting system is broadly compatible with IAS in the preparation and presentation of financial statements, and disclosure of information that is credible, appropriate and comparable, in order to achieve an honest presentation of the financial position of the institution.