مدى توافق الإفصاح وفق النظام المحاسبي المالي (SCF)‎ مع متطلبات معيار المحاسبة الدولي رقم واحد (IAS1)‎ : دراسة تحليلية للقوائم المالية لمؤسسة سونلغاز الجلفة

الملخص EN

This research paper shows the importance of accounting disclosure to all the users- either internal or extrenal.

These clients need basic data of the institution included in its financial statement to take the ultimate decision.

Therefore, authorities related to international accounting norms launched different norms that determine the nature and the kind of information must be disclosed along with the way it should be.

Algeria as well reacted to the requirements of the international arena through introducing an accounting reform that gave birth to a new financial and accounting system( inspired from international accounting norms) As a consequence, this study follows the accounting disclosure of one of the national institutions for both the budget and calculating results and comparing them to the requirements of the accounting disclosure highlighted in international accounting norm number one.