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

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dc.contributor.author بواري, توفيق
dc.date.accessioned 2022-03-13T13:33:47Z
dc.date.available 2022-03-13T13:33:47Z
dc.date.issued 2019
dc.identifier.uri https://dspace.univ-ghardaia.edu.dz/xmlui/handle/123456789/775
dc.description.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 EN_en
dc.publisher جامعة غرداية EN_en
dc.subject مخطط الوطني للمحاسية EN_en
dc.subject نظام المحاسبي المالي EN_en
dc.subject ممارسات محاسبية EN_en
dc.subject شركات الإتصال EN_en
dc.subject بيئة المحاسبية EN_en
dc.subject قوائم المالية EN_en
dc.subject قواعد إعتراف وقياس وتسجيل وإفصاح محاسبي EN_en
dc.title تقييم الممارسات المحاسبية في البيئة المحاسبية الجزائرية دراسة حالة لشركة إتصالات الجزائر بورقلة للفترة الزمنية مابين 2007-2018 EN_en
dc.type Thesis EN_en


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