القوائم المالية المجمعة وفق المعايير المحاسبية الدولية و النظام المحاسبي المالي : دراسة ميدانية بمجمع طهراوي، بسكرة-الجزائر

الملخص EN

This study aims to identify the method of preparing consolidated financial statements.

as well as the most important problems faced by the designers of these statements, taking into account international accounting standards.

these are related to consolidation as well as the most important financial accounting system in terms of consolidation.

the study concluded that the accounting procedures adopted to compile the financial statements according to the SCF, which is implicitly consistent with international financial statements (IFRS10).

but in terms of accounting policy, there is a particular difference and dissimilarity concerning the principle of fair value measurement of financial instruments.

the accounting rules adopted for elaboration and presenting each individual’s financial state as the foundation for consolidation differ noticeably from international accounting standards.