The reality of the foundations and rules of preparation of the consolidated financal statements application in in the National Company of wells Services

Abstract

This study addressed the problem of the extent of the Algerian economic institutions control in the foundations and rules of preparation of financial statements for the compact they make these lists of importance in giving the image as a sincere accounting system outputs and effective element in the decision-making, given the importance of group for the Algerian economy came through the process of determination of the Algerian complex and to demonstrate the extent governed by the rules of the foundations and the preparation of financial statements.