مدى توافق القوائم المالية وفق النظام المحاسبي المالي مع معايير الابلاغ المالي الدولية

الملخص EN

Financial statements of general use is the most importantly treated by the International Financial Reporting Standards both in terms of form or content , due to its importance in the delivery of appropriate informations to its users ; as Algeria has reform her accounting system in place since 1975,through the establishment of the financial accounting system , which has adopted the International Financial Reporting Standards.

In this context , we have dealt with the issue of the financial statements by addressing a problematic about the conformity of financial statements in the algerian companies with the International Financial Reporting Standards