محاولة تقييم أولي لمد التزام المؤسسات بمقتضيات العرض و الإفصاح في النظام المحاسبي المالي و أثره في تحسين المضمون المعاوماتي للقوائم المالية : دراسة حالة مجمع إنتاج الحنفيات و الصنابير و السكاكين، سطيف

الملخص EN

the accounting system provides financial statements, contains everything related to activity institution and its financial position the information financial contained in the outputs of the accounting system Is an essential element of reliable activity in analyzing the organization,so it was important to careful to prepare In accordance with accepted accounting standards and to provide an accounting system respond to the disclosure requirements and the needs of users of financial statements, each according to his relationship with the institution.

As the financial accounting system derives the majority of these principles of international accounting standards.

This system has adopted a set of criteria that reflect the reality of the Algerian economy, including criteria for the development of media content of financial statements, which aim to improve the quality and performance of the financial statements We will try through this paper to highlight the impact of the adoption of Financial Accounting System to develop the informational content of the financial statements in the Algerian economic institutions.