مدى التزام المؤسسات في الجزائر بمتطلبات الإفصاح عن السياسات المحاسبية المستخدمة في إعداد القوائم المالية في ظل تطبيق النظام المحاسبي المالي

Abstract EN

This research aimed to assess the reality of accounting under the application of the Financial Accounting System (SCF) through an exploratory study of thirty-eight institutions about their commitment to implement the requirements of the disclosure of accounting policies used in the preparation of the financial statements.

The study found several results including that (81.93%) Institutions agreed on the preparation of financial statements and disclosure of the required accounting policies under (SCF).

In addition, there are no significant differences between these institutions in terms of commitment to the disclosure requirements of these policies, due to the different nature of these institutions (National institutions, compagnies quoted in the stock exchange, foreign and multinational compagnies