موقتع النظام محاسبي المالي من معايير المحاسبة الدولية يراسة حالة مؤسسة سوناطراك فرع النقل بالأنابيب ان اميناس

Abstract

The role of IFRS is to provide a general framework for recording and providing financial information in a uniform and comparative manner in companies and institutions around the world. Here are some of the key roles of the IAS financial accounting system: standardization and comparison: IFRS-based financial accounting system aims to standardize accounting principles and foundations in different countries, making it easier to compare different financial institutions and analyze their financial performance. ; Transparency and reliability: The IFRS financial accounting system provides transparent and reliable financial information to external users such as investors, creditors and regulators, helping to build confidence and enhance transparency in the financial market. ; Emphasizing the economic principle: The IFRS-based financial accounting system relies on the economic principle of valuing and recording financial operations, focusing on recording operations according to their actual economic impact rather than according to legal form while addressing accounting complexities: IFRS financial accounting system contributes to dealing with the accounting complexities arising from contemporary business activities, such as complex financial transactions, international trade, derivative contracts and adaptation to global needs: The IFRS-based financial accounting system provides an adaptable framework for economic changes and global developments, allowing companies to deal with international laws and requirements and take advantage of global opportunities