The reality of the recent accounting reforms in Algeria and their impact on the accounting disclosure requirements in small and medium enterprises : (a case study of a group of Algerian small and medium enterprises)‎

Abstract EN

The small and medium enterprises sectors, like other sectors, are required to provide financial information's to its users, which guarantees continuity by presenting financial statements that express a of the transactions it carries out, and from here Algeria has adopted a set of accounting reforms to increase the profitability of this sector and ease the restrictions on accounting disclosure in the form which guarantees it's continuity In practisingits activity and the main objective of this study is to know the totality of these reforms and the extent to which small and medium enterprises adhere to the requirements of presenting financial information in the financial statements according to the new financial accounting system, using a sample of the financial statements of the closed financial year 2018 for a group of Algerian small and medium enterprises and users The descriptive and analytical style of these lists, haseled is to conclude that most of these institutions did not restrict to the principleof relative importance in presenting financial information's, which the financial accounting system stipulated the need to adhere to this principl.