الخلاصة:
This study deals with the reality of accounting practices in the Algerian economic
institutions under the Algerian financial accounting system, especially in the recognition,
measurement and accounting disclosure. To achieve the bjectives of this study, the
student analyzed the theoretical aspects related to the subject and the scientific bases
on which it is based. The questionnaire form was distributed to a sample of economic
institutions in the governorate of Ouargla to obtain their opinions on the subject. The
statistical code program (SPSS) was used to analyze data and test hypotheses and
recommendations. This study has reached a set of results, the most important of which
are:
1. Institutions in Algeria shall comply with all accounting measurement and
recognition rules in accordance with the financial accounting system;
2. Institutions in Algeria shall comply with all accounting disclosure rules in
accordance with the financial accounting system;
3 - Algerian institutions face some difficulties and challenges in the application of
the rules of the financialaccountingsystem
