متطلبات تحقيق النظام المحاسبي المالي للقواعد و المبادئ العامة للإفصاح المحاسبي : دراسة ميدانية

الملخص EN

This study shows the importance of having accounting disclosure and the extent of the financial accounting system compatible with the requirements of the principles and norms necessary to achieve it, it allowed the results of the field study to show this consensus by respecting the financial accounting system with the rules and principles relating to ways the preparation and presentation of financial statements, and the requirements in terms of form and content, as well as to respect the qualitative characteristics of accounting information contained in these lists.