جودة المعلومات المحاسبية و أثرها على الإفصاح المحاسبي : دراسة حالة مؤسسة الإسمنت و مشتقاته بالشلف

الملخص EN

She took care of most of the States to regulate accounting policy to keep up with the rapid development in accountancy through the issuance of accounting standards relating to the presentation and disclosure of financial reporting rules, in order to measure and deliver quality accounting information for external users, for committing various States standards International accounting applied in all countries of the world, it is preparing financial statements provide certain requirements in accounting information to be disclosed and delivered accurately and on time to their users, to achieve the quality of financial statements and that directly affect the accounting disclosure of To achieve the quality of accounting disclosure.

In this article we will try to highlight the quality and characteristics of the accounting information, standards and their impact on accounting disclosure.