اﻻﻓﺼﺎﺡ ﺍلمحاﺳبي في ﻇل ﺍلمعاييرﺍﻟﺪﻭﻟﻴﺔ ﻹﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮﺍلمالية ﺍﻟﺪﻭﻟﻴﺔ - ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﺑﻨﻚ"ﺳﻮﺳﻴتي ﺟﻨﺮﺍﻝ الجزائر

Abstract

The standardization of accounting practice did not limited on local level, but it went over to international level, through developing a set of international accepted accounting standards. These international accounting standards had been renamed by "International Financial Reporting Standards" (IFRS). The latter was due to researches and studies of accounting and auditing experts at international level, which covers a number of different methods of accounting measurement and accounting information to be disclosed. Accounting professionals, as well as researchers, considered scientific research in the fields of accounting information systems locatted entirely within the framework of accounting research