تقييم الممارسات المحاسبية في البيئة المحاسبية الجزائرية دراسة حالة لشركة إتصالات الجزائر بورقلة للفترة الزمنية مابين 2007-2018

Abstract

The study aimed at evaluating the impact of the reforms of this system on the accounting practices and the extent to which the various financial statements are adapted to the problem of accounting practices in the Algerian telecom companies after Algeria adopted the reforms of this financial accounting system compared to the previous national accounting plan. We also relied on the "analysis and evaluation of the various financial statements" available in this company through the "interview method" of the various frames and financial and accounting officers of the company, and these lists in the years of application of the " And "current financial accounting system". The results of the study indicate that there is a strong consensus between local and international accounting practices as the accounting system is derived from international accounting standards. These companies are also committed in their accounting practices to the rules of recognition, measurement, registration and accounting disclosure provided for in the financial accounting system