دراسة تحليلية لمتطلبات الإفصاح البيئي في الجزائر

Abstract EN

study aims to present a sample that shows how to "EAD" activities in the financial statements of Algerian enterprises, in accordance with the requirements of presentation and disclosure contained in the "SCF", in addition to controlling the concepts related to "EA" and the foundations of "EAD", with a review of the most important environmental protection legislation and laws in Algeria.

The study concluded that the "SCF" does not explicitly refer to "EA" and how to measure and "EAD" benefits and costs, although it is highly compatible with "IAS".