أثر تطبيق النظام المحاسبي المالي على إرساء مبدأ الإفصاح المحاسبي في القوائم المالية : دراسة حالة شركة رويبة للمشروبات

الملخص EN

This research aims to study the impact of the financial accounting system application on the degree of accounting disclosure in the financial statements of economic companies’.

After the definition of the financial accounting system, and the reasons of transition from the national accounting plan to it, because it gives a huge importance to accounting disclosure, which reflects in a clear manner the company’s financial situation, therefore every economic company must commit to accounting disclosure as required by the accounting financial system.

Then the study of accounting disclosure in financial statements of Rouiba Company of drinks, to add a realistic dimension to the research.