The Impact of the Application of International Accounting Standards Ias/Ifrs on Financial Statements: Empirical Study; Mascara’s Enterprises
| المصدر: | مجلة العلوم الاقتصادية والتسيير والعلوم التجارية |
|---|---|
| الناشر: | جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Benahmed, Asmaa Mohammed (Author) |
| مؤلفين آخرين: | Reguig, Abdelmalek (Co-Author) |
| المجلد/العدد: | مج17, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | ديسمبر |
| الصفحات: | 311 - 325 |
| ISSN: |
1112-8984 |
| رقم MD: | 1542093 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
IAS | IFRS | Financial Statements | International Accounting | Algeria
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The objective of this research is to study the impact of the application of international accounting standards IAS/IFRS on financial statements through the empirical study based on a questionnaire distributed to group of companies of state of MASCARA, with presentation and analysis of the results obtained using Statistical analysis methods using the SPSS Statistical analysis program, and according to the results, the international accounting standards play an important role in improving the quality and transparency of financial statements, and providing accurate and reliable information to investors, donors and the general public. |
|---|---|
| ISSN: |
1112-8984 |
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