محاولة تقييم أثر تطبيق النظام المحاسبي المالي على نتائج التحليل المالي : للحسابات المجمعة في الجزائر(حالة صيدال)‎

Abstract EN

This study aimed to evaluate the response and the compatibility of the laws and the instructions of the Algerian SCF applied in SAIDAL Group, that is required in some IAS taken from previous studies which are IAS (36- 19 – 16 – 12) and it has a direct impact on the financial analysis process in its application the first time.

in order to reach the objectives of this study we used the test (t) for two independent samples which are the IAS and its requirements according to the SCF, the results indicated the presence of a response of % 68.75, and also there is an effect with a statistical signification, according to the result of t (test) , estimated at– 7.978 with a freedom degree of 115, then we compared the results of the financial and economic profitability of companies of group SAIDAL during the transitional period, and the results showed an impact on the level of economic profitability during the year 2009, through the effect of the application of deferred taxes on the assets on each the assets profitability and the operating funds profitability in a range of -0.92% and -1.32% respectively.