تشخيص واقع الإفصاح المحاسبي في المؤسسة الاقتصادية الجزائرية : دراسة حالة مجمع صيدال 2019

الملخص EN

Through this study, we aim to diagnose the reality of the accounting disclosure in the Algerian Economic Corporation, and this is after the accounting reforms made by Algeria, which culminated in the issuance and application of the financial accounting system starting from the year 2010, To achieve this goal, we chose the Saidal Industrial Complex as a sample of successful economic institutions in Algeria, in which 20% of its capital is traded on the Algiers Stock Exchange, so that we diagnosed the reality and extent of the availability of accounting disclosure requirements in the financial statements and reports of the complex in a manner that meets the needs of various parties and enables them to make decisions Occasion, We have concluded through this study that the application of the financial accounting system by the Saidal Complex contributed significantly to enhancing the accounting disclosure and it reflected positively on various economic decisions.

We have concluded through this study that the application of the financial accounting system by the Saidal Complex contributed significantly to enhancing the accounting disclosure and it reflected positively on various economic decisions.

Key words: financial accounting system, financial statements and reports, accounting disclosure.