معايير المحاسبة الدولية و أثرها على نوعية المعلومة المالية

الملخص EN

The use of financial analysis in Algerian entities was limited to a long time to study some performance indicators, as well as some financial ratios within the Sattatik analysis, which usually appear in the stimulantation reports at the end of each financial cycle.

However, although these indicators and ratios are important, they remain insufficient to meet the management requirements in the face of increased competition, the most important thing is not to achieve positive results, but also to achieve them more effectively, while ensuring the continuation of the entity, under competition the goal is no longer only to achieve profit, and to continue in the market, with a new strategic outlook at all levels of management, which requires the adoption of comprehensive dynamic analysis in the New Financial Accounting System.