النظام المحاسبي المالي المستحدث في الجزائر و دوره في تحديات الإفصاح على القوائم المالية

الملخص EN

The new financial accounting system was induced in Algeria to rectify various shortcomings that were not addressed by the previous system of national accounting scheme, especially those relating to accounting disclosure, where the law 07-11 containing the financial accounting system and the executive decree No.

08-156 explain how to apply some of the articles of law 07-11 and noted all the points that should be followed to determine the financial statements required to be prepared annually in addition to how to display them with the required information.

Also this law noted to adhere to the principle of relative importance in the disclosure of financial information.