قراءة الميزانية و حساب النتيجة وفق معايير LAS IFRS لمؤسسة الوطنية لأشغال الأبار

Abstract EN

The study focuses on the treatment of financial statements under the SCF.

The latter, based on international accounting standards considering the financial statements as the main novelties introduced.

Thus, standards (IAS 1 and IAS7) have a single reading in the elaboration and implementation of the five financial statements.

In establishing these, these standards have adopted an approach based on the use of new concepts and principles.

Moreover, this approach is based on the existence of qualitative criteria such as relevance and reliability might increase the quality of financial reporting.

The empirical study shows that the economic Algerian public company (case ENTP) has complied with these standards.

In this context, this has helped to facilitate financial analysis for judging the financial situation of the company.