واقع الممارسة المحاسبية في القطاع البنكي الجزائري في ظل النظام المحاسبي المالي

الملخص EN

This study aims to identify the Effect of the applying of financial accounting system on the reality of the Accounting Practice in the banking sector, Especially in both accounting measurement and Disclosure.

In experimental part the focus was on designing a Questionnaire sheet which later has beendistributed on a Sample of banksin Algeria, This has been done to know and make use of their viewpoints concerning this subject, the SPSS program was used for data analysis and hypotheses test.the study reached to a number of results, the most important are: - Algerian banks are committed to apply the accounting measurement and recognition rules according to financial accounting system; - Algerian banks are committed to applythe accounting Disclosure rules according to financial accounting system; - Algeria's banking sector is facing some difficulties and challenges in financial accounting system.