دور الإفصاح المحاسبي في تحسين جودة القوائم المالية : دراسة حالة مديرية سونلغاز-سيدي بلعباس

الملخص EN

This study shows the extent to which accounting disclosure contributes to improving the quality of financial statements in light of application of international accounting standards.

In order to achieve the objectives of this study, a questionnaire was designed for users of the Finance and Accounting Department of the Sonelgaz in of Sidi Bel Abbes.

The descriptive analytical method and the analytical case study method were used to analyze data and test hypotheses.

The study concluded that accounting disclosure is one of the important matters in accounting, as it provides financial and accounting information with some preference and transparency without confusion or misleading, and that it shows clear results according to what the financial accounting system requires in response to international accounting standards, and that the application of the financial accounting system contributes Significantly increasing the degree of accounting disclosure of the financial statements.