الإفصاح المحاسبي للقوائم المالية وفق معايير الدولية IASوIFRS دراسة حالة بمؤسسة اتصالات الجزائر

Abstract

This research aims to clarify the concept and the principles and elements of the disclosure of accounting information in accordance with international accounting standards, and then review the commitment of algerie telecome to disclose financial statements mandatory items and elements to be disclosed in these lists as a request for IAS I and also specify the information that is disclosed in reports of listed companies in the algerien market through a review of the lists of one of these companies To achieve the objectives of the research was a study of financial statements of the algerie telecome, one of the largest companies listed on the algerie market. The research found that companies listed on the algerien financial market is not bound to disclose in accordance with International Accounting Standard I and the inadequacy of the information that is disclosed in financial reports for these companies to meet the needs of beneficiaries. Keywords : Financial Statements ، Analysis the finanial statements ، disclosure accounting ، international accounting standards