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
