متطلبات الإفصاح المحاسبي في القوائم المالية للبنوك وفق المعايير المحاسبية الدولية : دراسة ميدانية لبعض البنوك الجزائرية

الملخص EN

Disclosure in financial statements in general has been the subject of many studies, yet disclosure in banks' financial statements has not yet been given the attention and research it deserves.

Such a lack of attention might be due to the financial statements users themselves not paying enough attention to it, or due to the banks' management not being keen to practice more disclosure within their financial statements.

IN Algeria, disclosure in general, and within the banking industry in particular, has been receiving more attention for the last ten years or so, but such attention has not been explained yet .International accounting standard No.30 forms the foundation of the disclosure in the banks financial statements and similar institutions, and as Kuwait implemented the International Accounting Standards in 1990, banks fell under the IAS 30 requirements regarding the disclosure in their financial statements.

Inthis exploratory study, two avenues are investigated: first, users' evaluation of the disclosure level within the banks' financial statements in Kuwait; and second, the measurement of the actual disclosure in the banks' financial statements in Kuwait.

A survey method is applied to evaluate the disclosure level in the banks' financial statements, while an index method is applied to for measuring the disclosure level in the banks' financial statements