الافصاح المحاسبي في البيئة المحاسبية الجزائرية طبقا للنظام المحاسبي المالي

Abstract

The aim of this study is to discuss the impact of the accounting to the quality of the accounting information in a reference to the international financial reporting standards (IAS/IFRS) according to such standards the institutions are binding to provide an accounting information that must be characterized by relevance reliability as well as many qualitative characteristic in order to produce an outputs of a high quality which is most recommended by investor and other related-party ,the practical study attempts to identify the impact of applying the financial accounting