الترتيبات القانونية و المحاسبية لمعالجة القوائم المالية المجمعة : دراسة حالة مجمع سيفيتال بجاية

الملخص EN

accounting arrangements for the treatment of consolidated financial statements by referring to the different legal acts in the framework of Algerian commercial law, as well as to international accounting and financial standards, we have also discussed the various articles of the law 07/11 on the financial accounting system to check later how much the Cevital Bejaia Group has complied with these laws in the preparation of the Group's consolidated financial statements.